Opinion
8414-22W
04-25-2022
IHOR KOZAK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On March 7, 2022, petitioner filed the petition to commence this whistleblower case pursuant to Internal Revenue Code section 7623. The Court's $60.00 filing fee was not paid.
Petitioner also did not submit with the petition a Request for Place of Trial. The Court, therefore, will designate the place of trial in this case. If petitioner wishes to designate a place of trial other than the place of trial designated by the Court below, petitioner may file a Motion to Change Place of Trial, designating a place of trial at which the Court tries regular tax cases (any city not marked with an asterisk on the Request for Place of Trial form, which is available on the Court's website, www.ustaxcourt.gov, by clicking on "eFiling & Case Maintenance", then clicking on "Case Related Forms").
The parties are reminded that, under Rule 345(b), Tax Court Rules of Practice and Procedure, in a filing with the Court in a whistleblower action, the party making the filing "shall refrain from including, or shall take appropriate steps to redact, the name, address, and other identifying information of the taxpayer to whom the claim relates." Rule 345(b) further provides that the party "filing a document that contains redacted information shall file under seal a reference list that identifies each item of redacted information and specifies an appropriate identifier that uniquely corresponds to each item listed."
Petitioner did not refrain from including in the petition identifying information with respect to the taxpayer to whom petitioner's claim relates (the target taxpayer) or fully redact the petition and its attachments as to references to the target taxpayer) and provide a reference list of redacted information. Accordingly, the Court will seal the petition.
Upon due consideration and for cause, it is
ORDERED that the petition, filed March 7, 2022, is sealed. It is further
ORDERED that the Clerk of the Court shall remove the petition from the Court's public record and it shall be 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 in the future, when filing or lodging documents in this case that are not sealed, the parties shall refrain from including, or take appropriate steps to redact the name, address, and other identifying information of the target taxpayer and, when appropriate, either (1) concurrently file or lodge under seal a reference list that identifies each item of redacted information and specifies an appropriate identifier that uniquely corresponds to each item listed or (2) concurrently file or lodge under seal an unredacted version of any redacted document that is filed or lodged. Documents to be filed under seal must be submitted to the Court in paper form. It is further
ORDERED that the Court's filing fee for this case is waived. It is further
ORDERED that Washington, D.C. is designated as the place of trial in this case.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you did not electronically file the petition to commence your case and you have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov to register for eAccess.