Opinion
18572-23W
11-29-2023
CHRIS BUSH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On October 11, 2023, petitioner filed the petition to commence this case pursuant to Internal Revenue Code §7623. Petitioner did not provide the Court with any information concerning the identity of the taxpayer(s) to whom petitioner's claims relate (target taxpayers). In addition, petitioner did not file a Request for Place of Trial.
The parties are reminded that, under Rule 345(b), Tax Court Rules of Practice and Procedure, when filing documents in a whistleblower action, the party making the filing "shall refrain from including, or shall take appropriate steps to redact, the name, address, and other identifying information of the taxpayer to whom the claim relates." Rule 345(b) further provides that the party "filing a document that contains redacted information shall file under seal a reference list that identifies each item of redacted information and specifies an appropriate identifier that uniquely corresponds to each item listed." Petitioner's above-described reference list does not identify the third-party taxpayer (target taxpayer) to whom petitioner's claim in this case relates.
Upon due consideration, it is
ORDERED that, on or before December 22, 2023, petitioner shall file a Response to this Order, designated to be filed under seal, and therein provide the name(s) of the target taxpayer(s) in this case. Documents to be filed under seal should be submitted in paper form. It is further
ORDERED that Louisville, Kentucky is designated as the place of trial in this case. It is further
ORDERED that, pursuant to Rule 345(b), in future filings of documents that are not to be filed under seal the parties shall take appropriate steps to redact the name, address, and other identifying information of the target taxpayer and, when appropriate, either (1) concurrently file or lodge under seal a reference list that identifies each item of redacted information and specifies an appropriate identifier that uniquely corresponds to each item listed or (2) concurrently file or lodge under seal an unredacted version of any redacted document that is filed or lodged. Documents to be filed under seal must be submitted to the Court in paper form.
If utilizing the first method, the parties shall file or lodge redacted versions of documents accompanied by a reference list of redacted information, which must be filed or lodged under seal and specifically identify and state each item of redacted information (for example, when the target taxpayer's name is redacted, the reference list must identify that redaction and also state the target taxpayer's name). Subsequent references in the case to a listed identifier will be construed to refer to the corresponding item of information.
If utilizing the second method, the versions shall be clearly marked as "Unredacted" or "Redacted", as appropriate, and the redacted version shall be an exact duplicate of the corresponding unredacted version, including attachments and exhibits, except for the redactions made with respect to the identifying information of the target taxpayer.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you commenced your case in paper form and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you have not previously registered for eAccess, please do not attempt to electronically file documents in your case before first contacting dawson.support@ustaxcourt.gov to register for eAccess.