Opinion
36014-21W
03-29-2023
MARIE CLAUDIA ESTORGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The petition to commence this whistleblower case was filed on November 12, 2021. A notice of trial was issued by the Court on December 6, 2022. On January 28, 2023, petitioner electronically filed a Pretrial Memorandum. On February 7, 2023, petitioner filed in paper form a Pretrial Memorandum that is a duplicate of the document filed January 28, 2023. A review of the just-described documents discloses that they contain unredacted identifying information with respect to the target taxpayer in this case.
In relevant part, Rule 345(b), Tax Court Rules of Practice and Procedure states: "Except as otherwise directed by the Court, in an electronic or paper filing with the Court in a whistleblower action, a party or nonparty making the filing shall refrain from including, or shall take appropriate steps to redact, the name, address, and other identifying information of the taxpayer to whom the claim relates. The party or nonparty filing a document that contains redacted information shall file under seal a reference list that identifies each item of redacted information and specifies an appropriate identifier that uniquely corresponds to each item listed."
Petitioner did not refrain from including in the above-described documents identifying information with respect to the target taxpayer in this case or fully redact from the documents references to the target taxpayer and provide a reference list of redacted information. Accordingly, the Court will seal those documents.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's duplicative Pretrial Memorandum, filed February 7, 2023, is deemed stricken from the Court's record. It is further
ORDERED that the petition, petitioner's Pretrial Memorandum filed on January 28, 2023, and petitioner's Pretrial Memorandum filed February 7, 2023, are sealed from public view and shall not be inspected by any person or entity not a party to this case, except by an Order of the Court.