Opinion
12649-16W
02-28-2024
JOHN R. DEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge
On December 4, 2023, respondent filed a Motion to Complete the Administrative Record (Index #54) and a Declaration of Jennifer Chang in Support of Motion to Complete the Administrative Record (Index #55). Respondent subsequently filed on December 6, 2023, paper copies of a Motion to File Exhibit to Motion to Complete the Administrative Record Under Seal (Index #56) and a Motion to File Exhibit to Declaration and Certificate of Authenticity of Domestic Business Records Pursuant to Federal Rules of Evidence 902(11) Under Seal (Index #57). Attached to each were exhibits of documents from the administrative record. On December 15, 2023, respondent filed electronically copies of the above-referenced motions to file exhibits under seal, with additional pages from the administrative record attached as exhibits (Index #59 and Index #60). Respondent also filed on December 15, 2023, a document that was characterized as the Administrative Record (Index #61), which upon further review appeared to be a copy of respondent's Motion to Complete the Administrative Record (Index #54).
On January 10, 2024, petitioner filed a Response to Motion to Complete the Administrative Record, objecting to the granting of the motion arguing that the administrative record was incomplete. However, in the response petitioner does not provide sufficient specificity as to why the proposed administrative record that respondent moves to file is incomplete. Rather petitioner seems to continue to challenge the denial of his claim.
On January 9, 2024, respondent file a Motion to Strike, moving the Court to strike Index ## 56, 57, 59, 60, and 61), explaining that the filings were incomplete and had inadvertently omitted pages from the administrative record. By Order served January 12, 2024, the Court granted respondent's motion to strike. Subsequently, the Court learned that due to an inadvertent clerical error, only part of respondent's paper copies of the Motion to File Exhibit(s) 1 to Motion to Complete the Administrative Record Under Seal and the Motion to File Exhibit(s) A to Declaration and Certificate of Authenticity of Domestic Business Records Pursuant to Federal Rules of Evidence 902(11) Under Seal (Index #69) had been filed in the docket record, despite the Court receiving the complete paper copies in the mail. The Court has since filed these motions and attachments in their entirety as Index #68 and Index #69, respectively. Respondent asserts that the exhibits to these motions complete the administrative record pursuant to Rule 93(b). Respondent noted in these motions that petitioner objected to the granting of the motions. By Order served January 23, 2024, the Court temporarily sealed Index #68 and Index #69 pending resolution of the motions. In that same Order the Court directed petitioner to file an objection, if any, to these motions by February 5, 2024. Petitioner has not filed any such objection to date.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Complete the Administrative Record (Index #54), filed December 4, 2023, is granted. It is further
ORDERED that respondent's Motion to File Exhibit(s) 1 to Motion to Complete the Administrative Record Under Seal (Index #68) and Motion to File Exhibit(s) A to Declaration and Certificate of Authenticity of Domestic Business Records Pursuant to Federal Rules of Evidence 902(11) Under Seal (Index #69) both filed December 20, 2023, are granted in that Index #68 and Index #69 shall be sealed from public view. It is further
ORDERED that the above-referenced filings shall not be inspected by any person or entity not a party to this case, except by an Order of the Court.