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Culp v. Comm'r of Internal Revenue

United States Tax Court
Aug 1, 2022
No. 9614-22 (U.S.T.C. Aug. 1, 2022)

Opinion

9614-22

08-01-2022

JAMES D. CULP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On April 30, 2022, petitioner filed the Petition to commence this case. However, petitioner did not redact his confidential taxpayer information from the Notice of Deficiency attached to that Petition, as required by the Tax Court Rules of Practice and Procedure.

On May 9, 2022, petitioner filed a First Amended Petition. The Notice of Deficiency attached to the First Amended Petition appears to have been properly redacted; however, the First Amended Petition is not an exact duplicate of the Petition, insofar as petitioner has titled the document "Amended Petition for Redetermination" and has also included the amounts of the I.R.C. § 6651(a)(1) and (2) and I.R.C. § 6654 additions to tax at paragraph 5(e) and (f). These amounts were omitted from the Petition.

In view of the foregoing, and notwithstanding the fact that petitioner's counsel has designated the electronic filing in question as petitioner's "First Amended Petition," it is not clear to the Court whether petitioner's intent was to file an amended petition or a redacted petition. Accordingly, the Court will temporarily seal the Petition and provide petitioner an opportunity to file a proper redacted petition in this case.

The foregoing considered, it is

ORDERED that the Petition in this case is temporarily sealed. It is further

ORDERED that, on or before August 22, 2022, petitioner shall file a motion for leave to file redacted petition, if any, and shall lodge therewith the redacted petition that petitioner seeks leave to file. But for the redaction of any confidential taxpayer information, any redacted petition filed pursuant to this Order shall be an exact duplicate of the Petition that was filed to commence this case on April 30, 2022, including the title of the document and the above-referenced omissions of the amounts of the additions to tax. If petitioner does not file a motion for leave to file redacted petition and lodge therewith a redacted petition as set forth above, the Court will lift the temporary seal on the unredacted Petition and leave the First Amended Petition on the record as filed.


Summaries of

Culp v. Comm'r of Internal Revenue

United States Tax Court
Aug 1, 2022
No. 9614-22 (U.S.T.C. Aug. 1, 2022)
Case details for

Culp v. Comm'r of Internal Revenue

Case Details

Full title:JAMES D. CULP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 1, 2022

Citations

No. 9614-22 (U.S.T.C. Aug. 1, 2022)