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King v. Comm'r of Internal Revenue

United States Tax Court
Aug 31, 2022
No. 29724-21S (U.S.T.C. Aug. 31, 2022)

Opinion

29724-21S

08-31-2022

NEIL ANTHONY KING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Diana L. Leyden Special Trial Judge.

This case is calendared for trial at the December 12, 2022, Philadelphia, Pennsylvania, Trial Session of the Court.

On September 7, 2021, petitioner timely filed a petition disputing respondent's determination for the 2019 tax year. On December 27, 2021, respondent filed the Answer in this case. Further review of the record reveals that a complete copy of the notice of deficiency issued to petitioner for tax year 2019 was not attached to the petition or the answer. Petitioner's petition consists of 28 pages and includes unredacted personal identifying information.

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 petitioner's petition to protect his information. Upon due consideration, it is

ORDERED that on the Court's own motion the unredacted petition filed in this case on September 7, 2021, is sealed from public view. It is further

ORDERED that, on or before September 19, 2022, respondent shall file a response to this Order attaching thereto the Notice of Deficiency issued to petitioner for tax year 2019.


Summaries of

King v. Comm'r of Internal Revenue

United States Tax Court
Aug 31, 2022
No. 29724-21S (U.S.T.C. Aug. 31, 2022)
Case details for

King v. Comm'r of Internal Revenue

Case Details

Full title:NEIL ANTHONY KING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 31, 2022

Citations

No. 29724-21S (U.S.T.C. Aug. 31, 2022)