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Martin v. Comm'r of Internal Revenue

United States Tax Court
Aug 1, 2022
No. 15573-22W (U.S.T.C. Aug. 1, 2022)

Opinion

15573-22W

08-01-2022

EDWARD MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On July 28, 2022, petitioner filed the following documents: (1) Exhibit(s) (Doc. Index #6); (2) Notice of Judicial Ruling (Doc. Index #7); (3) Exhibit(s) (Doc. Index #8); (4) Exhibit(s) (Doc. Index #9); and (5) Exhibit(s) (Doc. Index #10). The exhibit at Doc. Index #6 and the Notice of Judicial Ruling are duplicative. Therefore, the Court will strike the Notice of Judicial Ruling. The exhibit at Doc. Index #8 appears to have been filed in response to the Court's Order issued July 27, 2022, and contains identifying information with respect to the target taxpayers in this case. We will, therefore, recharacterize that document and seal it pursuant to Rule 345(b), Tax Court Rules of Practice and Procedure. Petitioner is advised that, in the future, documents that are to be filed under seal should be submitted to the Court in paper form, rather than filed electronically.

Upon due consideration of the foregoing, it is

ORDERED that petitioner's Notice of Judicial Ruling, filed July 28, 2022, at Doc. Index #7, is stricken from the Court's record as duplicative. It is further

ORDERED that petitioner's Exhibit(s), filed July 28, 2022, at Doc. Index #8, is recharacterized as a Response to Order Served July 27, 2022. It is further

ORDERED that the Response to Order Served July 27, 2022, is sealed from public view and 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.


Summaries of

Martin v. Comm'r of Internal Revenue

United States Tax Court
Aug 1, 2022
No. 15573-22W (U.S.T.C. Aug. 1, 2022)
Case details for

Martin v. Comm'r of Internal Revenue

Case Details

Full title:EDWARD MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 1, 2022

Citations

No. 15573-22W (U.S.T.C. Aug. 1, 2022)