Opinion
16558-21S
08-03-2022
Sergii Malishchuk, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the November 7, 2022, Seattle, Washington, Trial Session of the Court.
On May 10, 2021, petitioner timely filed a petition disputing respondent's determination for the 2017 tax year. On September 2, 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 2017 was not attached to the petition or the answer. Petitioner's petition consists of 17 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 the information. Upon due consideration, it is
ORDERED that on the Court's own motion the unredacted petition filed in this case on May 10, 2021, is sealed from public view. It is further
ORDERED that the Clerk of the Court shall remove the unredacted petition from the Court's public record, and the unredacted petition shall be retained by the Court in a sealed file, which shall not be opened for inspection by any person or entity except by Order of the Court. It is further
ORDERED that, on or before August 22, 2022, respondent shall file a response to this Order attaching thereto the Notice of Deficiency issued to petitioners for tax year 2017.