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FFT OE, LLC, OE Granite, LLC v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2023
No. 6680-21 (U.S.T.C. Nov. 29, 2023)

Opinion

6680-21

11-29-2023

FFT OE, LLC, OE GRANITE, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth Crewson Paris, Judge

The Court received a copy request from a nonparty to this proceeding for a document, Declaration of Kristen Nygren, with attached exhibits A through L, filed September 12, 2022, docket entry 15.

By Order dated November 17, 2023, docket entry 28, the Court directed the parties to, on or before November 29, 2023, file a Joint Status Report specifically informing the Court whether the requested document is properly redacted in compliance with Rule 27(a).

On November 21, 2023, docket entry 29, respondent filed a Motion for Leave to File a Properly Redacted Substitute Document. Respondent also lodged with the Court, at docket entry 30, Declaration of Kristen Nygren, redacted in compliance with Rule 27(a).

On November 22, 2023, docket entry 31, the parties filed a Joint Status Report specifically informing the Court that, upon review, respondent discovered that the Declaration of Kristen Nygren, filed September 12, 2022, docket entry 15, contains identifying information which was not properly redacted in compliance with Rule 27(a).

After due consideration, and for cause, it is

ORDERED that respondent's Motion for Leave to File a Properly Redacted Substitute Document, filed November 21, 2023, docket entry 29, is granted, and the Clerk of the Court shall file the Declaration of Kristen Nygren, lodged November 21, 2023, docket entry 30, as of the date of this Order. It is further

ORDERED that the Clerk of the Court shall seal from the Court's public record the Declaration of Kristen Nygren, with attached exhibits A through L, filed September 12, 2022, docket entry 15. The Court shall retain this document in a sealed file that shall not be opened for inspection by any person or entity not a party to this case, except by Order of the Court.


Summaries of

FFT OE, LLC, OE Granite, LLC v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2023
No. 6680-21 (U.S.T.C. Nov. 29, 2023)
Case details for

FFT OE, LLC, OE Granite, LLC v. Comm'r of Internal Revenue

Case Details

Full title:FFT OE, LLC, OE GRANITE, LLC, TAX MATTERS PARTNER, Petitioner v…

Court:United States Tax Court

Date published: Nov 29, 2023

Citations

No. 6680-21 (U.S.T.C. Nov. 29, 2023)