Opinion
1973-24L
11-14-2024
JAMES R. HUSSEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
This case is calendared for trial at the Dallas, Texas, trial session of the Court scheduled to commence on January 6, 2025. On September 20, 2024, respondent filed a Certificate of the Genuineness of the Administrative Record (Docket Index No. 16), a Notice of Filing of the Administrative Record (Docket Index No. 17), and the Administrative Record (Docket Index No. 18).
On October 7, 2024, petitioner filed a document at Docket Index No. 19 designated as a First Amendment to Administrative Record. Therein petitioner asks the Court to direct respondent to add additional documents to the administrative record. This filing is more in the nature of a Motion to Supplement the Record, and we will recharacterize it as such. Petitioner notes in his motion that the Administrative Record filed at Docket Index No. 18 includes information required to be redacted under Rule 27(a), Tax Court Rules of Practice and Procedure.
On November 6, 2024, respondent filed a document at Docket Index No. 20 designated as a Motion to Supplement the Record. Therein respondent indicated that he wishes to "substitute" the Administrative Record with a redacted version pursuant to Rule 27(h), Tax Court Rules of Practice and Procedure. That Rule provides: "A person may correct an inadvertent disclosure of identifying information in a prior filing by submitting a properly redacted duplicate filing (complete with attachments) within 60 days of the original filing without leave of Court, and thereafter only by leave of Court."
Respondent attached to his Motion a revised Certificate of the Genuineness of the Administrative Record and his proposed substitute Administrative Record. The proposed substitute Administrative Record does not appear to be a properly redacted duplicate of the Administrative Record filed at Docket Index No. 18. For example, Exhibit 5-R to the Administrative Record at Docket Index No. 18 is a 4-page document, while Exhibit 5-R to the proposed substitute Administrative Record is a 2-page document. Accordingly, the Court will recharacterize respondent's Motion as a Motion for Leave to File Amended Administrative Record.
Upon due consideration and for cause, it is
ORDERED that respondent's Administrative Record, filed September 20, 2024, at Docket Index No. 18 is sealed and shall not be inspected by any person or entity not a party to this case, except by an Order of the Court. It is further
ORDERED that petitioner's filing at Docket Index No. 19 is recharacterized as petitioner's Motion to Supplement the Record. It is further
ORDERED that, on or before December 13, 2024, respondent shall file an objection, if any, to petitioner's Motion to Supplement the Record. It is further
ORDERED that respondent's filing at Docket Index No. 20 is recharacterized as respondent's Motion for Leave to File Amended Administrative Record. It is further
ORDERED that, on or before December 13, 2024, petitioner shall file an objection, if any, to respondent's Motion for Leave to File Amended Administrative Record.