Opinion
14783-18
11-21-2022
ESTATE OF JAMES E. CAAN, DECEASED, v. COMMISSIONER OF INTERNAL REVENUE, Respondent JACAAN ADMINISTRATIVE TRUST, SCOTT CAAN, TRUSTEE, SPECIAL ADMINISTRATOR, Petitioner
ORDER
Elizabeth A. Copeland, Judge.
The Court received a request from a non-party to this proceeding for copies of the filing at Docket Index No. 52, Motion to Substitute Parties and Change Caption. After a preliminary review of the request, we note that the certificate of death attached to the filing has personal information including Mr. Caan's date of birth and other sensitive information.
Rule 27(a) of the Tax Court Rules of Practice and Procedure provides that a party or non-party should refrain from including or should take appropriate steps to redact the following information in any paper or electronic filing with the court, such as dates of birth.
Rule 27(c) allows the Court to order filings with sensitive information be kept under seal.
Rule 27(h) further provides that a party may correct an inadvertent disclosure of identifying information in a prior filing by submitting a properly redacted substitute filing within 60 days of the original filing without leave of Court, and thereafter only by leave of Court.
While the onus is on the filing party to ensure its documents are properly redacted, we acknowledge the potential for inadvertent disclosure of sensitive information and appreciate the privacy interest of litigants and third parties. As a court of public record, we intend to provide the requested copies on November 29, 2022, and the parties shall have until November 28, 2022, to review Docket Index No. 52, and if necessary, correct any omissions of redactions pursuant to Rules 27(a),and (h), and file any motion to seal needed to protect the unredacted documents.
It is therefore unredacted versions of the above-referenced documents. It is further
ORDERED that the parties shall, on or before November 28, 2022, file with the Court a joint status report and specifically inform the Court, after thorough review of Docket Index No. 52, if the requested documents attached to the filing are properly redacted in compliance with Tax Court Rule 27.