Opinion
6247-23 9444-23
06-16-2023
GARY H. HEWITT & BELINDA S. HEWITT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 25, 2023, petitioner's counsel electronically filed a Statement of Taxpayer Identification Number as a Petition to commence the case at Docket No. 6247-23. In view of that improper filing, the Court directed petitioners, by Order served April 26, 2023, to file a proper amended petition on or before June 26, 2023.
On June 13, 2023, petitioner's counsel again electronically filed a Statement of Taxpayer Identification Number in the case at Docket No. 6247-23, this time improperly designating it as a First Amended Petition. On the same date, petitioner's counsel also electronically filed a Statement of Taxpayer Identification Number as a Petition to commence a new case at Docket No. 9444-23.
Rule 27(a) of the Tax Court Rules of Practice and Procedure provides that the parties must refrain from including, or take appropriate steps to redact, certain sensitive information, including, as relevant here, taxpayer identification numbers. And, although a taxpayer must submit with the petition a statement of his or her taxpayer identification number, see Rule 20(b), Tax Court Rules of Practice and Procedure, the Court will not file the statement or make it a part of the Court's file in the case. See Note to Rule 20, 130 T.C. at 382-383 (2008).
In consideration of the foregoing, it is
ORDERED that, on the Court's own motion, the case at Docket No. 9444-23 is closed on the ground of duplication with the case at Docket No. 6247-23. It is further
ORDERED that the Petition, filed June 13, 2023, at Docket No. 9444-23 shall be sealed and retained by the Court in a sealed file which shall not be inspected by any person or entity except by an Order of the Court. It is further
ORDERED that the First Amended Petition, filed June 13, 2023, at Docket No. 6247-23 is deemed stricken from the Court's record in that case. It is further
ORDERED that the Petition, filed April 25, 2023, and the First Amended Petition, filed June 13, 2023, at Docket No. 6247-23 shall be sealed and retained by the Court in a sealed file which shall not be inspected by any person or entity except by an Order of the Court.
Petitioners are reminded that they must file, on or before June 26, 2023, a proper amended petition in the case at Docket No. 6247-23. Failure to file such an amended petition may result in the dismissal of that case or other appropriate action by the Court.