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Ferrell v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2022
No. 15306-21S (U.S.T.C. Aug. 3, 2022)

Opinion

15306-21S

08-03-2022

DAVID M. FERRELL & MARIA C. FERRELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Diana L. Leyden Special Trial Judge

This case is calendared for trial at the November 7, 2022, Seattle, Washington, Trial Session of the Court.

On May 4, 2021, petitioners timely filed a petition disputing respondent's determination for the 2018 tax year.  On August 25, 2021, respondent filed the Answer in this case.  Further review of the record reveals that a complete copy of the notice of deficiency issued to petitioners for tax year 2018 was not attached to the petition or the answer. Petitioners' petition consists of 26 pages and includes unredacted personal identifying information.

Rule 27(a), Tax Court Rules of Practice and Procedure, generally provides that in an electronic or paper filing with the Court, a party or nonparty making the filing should refrain from including or should take appropriate steps to redact certain specified information, such as taxpayer identification numbers and financial account numbers. Due to the unredacted personal identifying information appearing in the petition, the Court will take steps to seal petitioners' petition to protect their information. Upon due consideration, it is

ORDERED that on the Court's own motion the unredacted petition filed in this case on May 4, 2021, is sealed from public view. It is further

ORDERED that the Clerk of the Court shall remove the unredacted petition from the Court's public record, and the unredacted petition shall be retained by the Court in a sealed file, which shall not be opened for inspection by any person or entity except by Order of the Court. It is further

ORDERED that, on or before August 22, 2022, respondent shall file a response to this Order attaching thereto the Notice of Deficiency issued to petitioners for tax year 2018.


Summaries of

Ferrell v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2022
No. 15306-21S (U.S.T.C. Aug. 3, 2022)
Case details for

Ferrell v. Comm'r of Internal Revenue

Case Details

Full title:DAVID M. FERRELL & MARIA C. FERRELL, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 3, 2022

Citations

No. 15306-21S (U.S.T.C. Aug. 3, 2022)