Opinion
18221-23S
08-26-2024
KATARZYNA KALINIAK & PETER P. KALINIAK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
DIANA L. LEYDEN SPECIAL TRIAL JUDGE
This case is calendared for trial at the December 9, 2024, Remote Trial Session of the Court. On November 15, 2023, petitioners filed a petition for review of a notice of deficiency in which respondent asserted an accuracy-related penalty under section 6662(a) . Petitioners' petition consisted of 16 pages and included unredacted personal identifying information.
Unless otherwise indicated, all statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times, all regulation references are to the Code of Federal Regulations, Title 26 (Treas. Reg.), in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure.
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.
Respondent cannot assess an accuracy-related penalty under section 6662(a) unless he has complied with the requirement of section 6751(b)(1), which provides:
No penalty under this title shall be assessed unless the initial determination of such assessment is personally approved (in writing) by the immediate supervisor of the individual making such determination or such higher level as the Secretary may designate.
If respondent wishes to continue to assert the accuracy-related penalty under section 6662(a) in this case, he shall file a status report and attach thereto a Case History Transcript and any other relevant documents to demonstrate compliance with section 6751(b)(1), including (1) the identity of the individual who made the "initial determination", (2) an approval of the penalty "in writing", (3) the identity of the person giving approval and his or her status as the "immediate supervisor" and (4) evidence that the supervisory approval was obtained. Alternatively, if respondent concludes that he did not comply with the requirement under section 6751(b)(1) with respect to the accuracy-related penalty under section 6662(a), he should consider conceding that penalty and notify the Court by filing a status report. Upon due consideration, it is
ORDERED that on the Court's own motion the unredacted petition filed to commence this case on November 15, 2023, is sealed to public view. It is further
ORDERED that, if the parties do not submit a proposed decision document which states there is not any section 6662(a) penalty due from petitioners for the year[s] in issue before October 14, 2024, then on or before October 14, 2024, respondent shall file a status report attaching thereto a Case History Transcript and any other relevant documents to demonstrate compliance with section 6751(b)(1) or notifying the Court whether he concedes the accuracy-related penalty under section 6662(a).