Opinion
25420-21
03-22-2022
Abraham Elmahrek Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On October 5, 2021, a petition was filed to commence the above-docketed case. The copy of the notice of deficiency attached to the petition was not completely redacted to eliminate references to petitioner's taxpayer identification number. Subsequently, on March 19, 2022, petitioner filed electronically a document under the designation Motion To Seal. However, such situation should more properly be addressed in the context of a Motion To File Redacted Petition pursuant to Rule 27(h) of the Tax Court Rules of Practice and Procedure.
In view of the foregoing, it is
ORDERED that the document filed March 19, 2022, as a Motion To Seal shall be recharacterized as a Motion To File Redacted Petition. It is further
ORDERED that, on or before April 18, 2022, petitioner shall file a Redacted Petition that is an exact duplicate of the original petition filed, but with all references to petitioner's taxpayer identification number redacted. It is further
ORDERED that the Clerk of the Court shall serve a copy of the petition filed in this case on October 5, 2021, on petitioner. Petitioner is reminded that the Redacted Petition should be an exact duplicate of the petition filed on October 5, 2021, including all pages thereof (and no additional pages), with references to the taxpayer identification number redacted. If such Redacted Petition is filed as directed, the pending motion will be granted and the original petition sealed.