Opinion
5805-22S
06-08-2023
ROBERT CADENA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge.
This case is calendared for trial at the October 23, 2023, Fresno, California, Trial Session of the Court.
On March 2, 2022, petitioner timely filed a petition disputing respondent's determination for the 2019 tax year. On May 12, 2022, 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 17 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 2, 2022, is sealed to public view. It is further
ORDERED that, on or before June 29, 2023, respondent shall file a response to this Order attaching thereto the Notice of Deficiency issued to petitioner for tax year 2019.