Opinion
25959-21
11-19-2021
Michael Graff Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On October 8, 2021, petitioner filed the petition to commence this case, indicating therein that he seeks review of a notice of deficiency issued for his 2018 tax year. No copy of a notice of deficiency is attached to the petition. Petitioner redacted his name in the caption of that petition. On October 13, 2021, petitioner filed a document titled Administrative Record, which consists of a purported copy of the notice of deficiency on which this case is based. Petitioner redacted his name in that notice of deficiency.
Generally, section 7461(a) of the Internal Revenue Code provides that all reports of the Tax Court and all evidence received by the Tax Court shall be public records open to the inspection of the public. Petitioner has not sought a protective order pursuant to Rule 103, Tax Court Rules of Practice and Procedure. Accordingly, petitioner is advised that, petitioner's name must be set forth in the caption of all documents submitted for filing. The proper caption of this case is set forth above. Furthermore, petitioner may not redact his name in documents filed with the Court. However, pursuant to Rule 27(a), petitioner may redact his taxpayer identification number, date of birth, names of minor children, and financial account numbers (except for the last four digits)
Upon due consideration, it is
ORDERED that the Administrative Record, in which petitioner's name was improperly redacted, filed October 13, 2021, is stricken from the Court's record in this case.