Opinion
5633-23
07-15-2024
JACOB CANGELOSI & DAWN CANGELOSI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge
The Court received a copy request from a nonparty to this proceeding for a copy of the petition in this case. After review, the Court believes that the petition may contain personal identifiable information, such as social security numbers.
Rule 27(a) of the Tax Court Rules of Practice and Procedure provides that a party or nonparty shall refrain from including or shall take appropriate steps to redact the following information in any paper or electronic filing with the Court: (1) Taxpayer identification numbers (e.g., Social Security numbers or employer identification numbers); (2) Dates of birth: If a date of birth is provided, only the year should appear; (3) Names of minor children: If a minor child is identified, only the minor child's initials should appear; (4) Financial account numbers: If a financial account number is provided, only the last four digits of the number should appear. Rule 27(h) further provides that a party may correct an inadvertent disclosure of identifying information in a prior filing by submitting a properly redacted duplicative filing by leave of Court.
We will give petitioners Jacob Cangelosi and Dawn Cangelosi three weeks (1) to review the petition and determine whether it contains personal identifiable information, and (2) if the petition contains such information, request leave to file properly redacted substitute the petition consistent with Rule 27(h). If the Cangelosis do not act to substitute their petition within the three weeks provided, the Court intends to grant the nonparty's request.
After due consideration, and for cause, it is
ORDERED that, on or before August 1, 2024, the Cangelosis may file a motion for leave to file an amended petition that is properly redacted in compliance with Rule 27(a). If no motion is filed within this timeframe, the Court is inclined to grant the nonparty's request.