Opinion
5439-23S
10-16-2023
DUSTIN O. COSS & ELIZABETH J. COSS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the February 20, 2024, remote Trial Session of the Court. On April 12, 2023, petitioners timely filed a petition challenging a notice of determination dated April 10, 2023, issued for tax year 2020. Petitioners' petition consisted of 16 pages and included 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 petitioners' petition to protect their information. For cause, it is
ORDERED that on the Court's own motion the unredacted petition filed to commence this case on April 12, 2023, is sealed to public view.