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Brown v. Comm'r of Internal Revenue

United States Tax Court
Mar 18, 2022
No. 9815-21S (U.S.T.C. Mar. 18, 2022)

Opinion

9815-21S

03-18-2022

Cameron Matthew Brown, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Diana L. Leyden Special Trial Judge.

This case is calendared for trial at the May 23, 2022, Denver, Colorado, Trial Session of the Court.

On March 29, 2021, petitioner timely filed a petition disputing respondent's determination for the 2019 tax year. On July 16, 2021, respondent filed the Answer in this case. Further review of the record reveals that a complete copy of the notice of deficiency issued to petitioner for tax year 2019 was not attached to the petition or the answer. Petitioner's petition consists of 14 pages and includes unredacted personal identifying information.

Rule 27(a), Tax Court Rules of Practice and Procedure, generally provides that in an electronic or paper filing with the Court, a party or nonparty making the filing should refrain from including or should take appropriate steps to redact certain specified information, such as taxpayer identification numbers and financial account numbers. Due to the unredacted personal identifying information appearing in the petition, the Court will take steps to seal petitioner's petition to protect his information. Upon due consideration, it is

ORDERED that on the Court's own motion the unredacted petition filed in this case on March 29, 2021, is sealed from public view. It is further

ORDERED that the Clerk of the Court shall remove the unredacted petition from the Court's public record, and the unredacted petition shall be retained by the Court in a sealed file, which shall not be opened for inspection by any person or entity except by Order of the Court. It is further

ORDERED that, on or before April 8, 2022, respondent shall file a response to this Order attaching thereto the Notice of Deficiency issued to petitioner for tax year 2019.


Summaries of

Brown v. Comm'r of Internal Revenue

United States Tax Court
Mar 18, 2022
No. 9815-21S (U.S.T.C. Mar. 18, 2022)
Case details for

Brown v. Comm'r of Internal Revenue

Case Details

Full title:Cameron Matthew Brown, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 18, 2022

Citations

No. 9815-21S (U.S.T.C. Mar. 18, 2022)