Opinion
10625-24S
08-09-2024
MELINDA G. COOK & STEVEN S. SCHWEIGERT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
On June 27, 2024, petitioners electronically filed their Petition (Docket Index No. 1), which consists only of a Statement of Taxpayer Identification Number, a document which is not properly included in the Court's public record due to the inclusion therein of confidential taxpayer information. By Order served June 28, 2024, the Court directed petitioners to file an Amended Petition.
On August 8, 2024, petitioners electronically filed the following improperly titled documents: (1) Answer to Amended Petition (Docket Index No. 7), which consists of various IRS notices issued to petitioners; (2) Declaration of Petitioners in Support of Answer to Amended Petition (Docket Index No. 8), which consists of a signed document setting forth petitioners' allegations in this case; (3) Declaration of Petitioners in Support of Answer to Amended Petition (Docket Index No. 9), which improperly consists of a Statement of Taxpayer Identification Number; and (4) Declaration of Petitioners in Support of Answer to Amended Petition (Docket Index No. 10), which improperly consists of another Statement of Taxpayer Identification Number. The documents filed at Docket Index Nos. 9 and 10 are duplicates of the Petition filed at Docket Index No. 1.
Upon due consideration of the foregoing, it is
ORDERED that petitioners' Answer to Amended Petition (Docket Index No. 7) is recharacterized as an Attachment to Amended Petition. It is further
ORDERED that petitioners' Declaration of Petitioners in Support of Answer to Amended Petition (Docket Index No. 8) is recharacterized as a First Amended Petition. It is further
ORDERED that petitioners' Declaration of Petitioners in Support of Answer to Amended Petition (Docket Index No. 9), and Declaration of Petitioners in Support of Answer to Amended Petition (Docket Index No. 10) are stricken from the Court's record. It is further
ORDERED that petitioners' Petition (Docket Index No. 1), Declaration of Petitioners in Support of Answer to Amended Petition (Docket Index No. 9), and Declaration of Petitioners in Support of Answer to Amended Petition (Docket Index No. 10) are sealed from public view and shall not be open for inspection by any person or entity not a party to this case, except by an Order of the Court.