Opinion
7991-23SL
09-23-2024
JOHN DESALVIO & BRIDGETTE DESALVIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Jennifer E. Siegel, Special Trial Judge
On September 19, 2024, petitioners filed a Motion to Seal. In their motion, petitioners request that the Court either seal the case from public record, or, in the alternative, seal the Administrative Record filed November 20, 2023.
Generally, section 7461(a) of the Internal Revenue Code provides that all reports of and evidence received by the Tax Court shall be public records and open to the inspection of the public. The Tax Court, in its discretion, may seal the record or portions thereof where justice so requires and the party seeking such relief demonstrates good cause. Willie Nelson Music Co. v. Commissioner, 85 T.C. 914, 920 (1985). The party seeking to seal the case must produce "appropriate testimony and factual data" to support claims of harm that would occur as a consequence of disclosure, Estate of Yaeger v. Commissioner, 92 T.C. 180, 189 (1989), and may not rely on conclusory or unsupported statements to establish good cause, Willie Nelson Music Co., 85 T.C. at 920.
While we can appreciate petitioners' concerns regarding some of the information contained in the record, the type of generalized potential for harm petitioners identify would not ordinarily lead us to seal the case. That said, to the extent respondent made redaction errors in the filing of the Administrative Record, see Rule 27(a), Tax Court Rules of Practice and Procedure, we will give petitioners the opportunity to identify them so any errors (e.g., disclosing dates of birth contrary to Rule 27(a)(2), Tax Court Rules of Practice and Procedure) can be corrected.
Premises considered, it is
ORDERED that the Administrative Record filed at Docket Index #17 is temporarily sealed and not made a part of the public record pending resolution by the Court of the Motion to Seal. It is further
ORDERED that, on or before October 11, 2024, petitioners may file a listing of any redaction errors to be addressed. The listing should be numbered and specific in order to permit the Court to provide narrowly-tailored instructions. It is further
ORDERED that, if no listing is provided on or before October 11, 2024, the temporary sealing will be lifted and the Motion to Seal denied in its entirety.