Opinion
11909-22
10-04-2023
WAUKEEN Q. MCCOY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos Special Trial Judge
This case was calendared for hearing at the Court's San Francisco, California, trial session for a time and date certain of September 26, 2023 at 9:30am (Pacific Time). On December 8, 2022, respondent filed a Motion to Seal Opposition to Motion to Withdraw as Counsel and Declaration of Waukeen McCoy in Support of Opposition to Motion to Withdraw as Counsel. On March 20, 2023, respondent filed a Motion to Seal. On April 19, 2023, respondent filed a Motion to Seal Petitioner's Declaration of Waukeen McCoy in Support of Motion for Extension of Time. On May 1, 2023, respondent filed a Motion to Seal Petitioner's Opposition to Motion to Seal.
On September 26, 2023, this case was called. Both petitioner and respondent's Counsel appeared and were heard.
During the hearing, the Court directed petitioner's attention to Tax Court Rule 70(d)(2) as well as applicable Federal Rules of Civil Procedure which made clear that petitioner should not make any references to documents which are the subject of a claim of privilege by respondent and upon which a ruling has not been made by the Court.
Upon due consideration and for cause more fully appearing in the transcript, it is hereby
ORDERED that respondent's (1) Motion to Seal Opposition to Motion to Withdraw as Counsel and Declaration of Waukeen McCoy in Support of Opposition to Motion to Withdraw as Counsel, filed December 8, 2022; (2) Motion to Seal, filed March 20, 2023; (3) Motion to Seal Petitioner's Declaration of Waukeen McCoy in Support of Motion for Extension of Time, filed April 19, 2023; and (4) Motion to Seal Petitioner's Opposition to Motion to Seal, filed May 1, 2023 are taken under advisement. It is further
ORDERED that the Clerk of the Court shall remove from the Court's public record the transcript of this hearing when it is filed. It 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 in the event any third party shall order from eScribers, LLC a copy of the transcript of the hearing in this case, eScribers, LLC shall not provide the transcript listed in the second ordered paragraph. It is further
OREDERED that petitioner is directed to comply with Tax Court Rule 70(d)(2) and not include or reveal any information to any persons and not include any such information in filings with the Court with respect to items in which there is a pending privilege claim by respondent. It is further
ORDERED that, in addition to regular service upon the parties, the Clerk of the Court shall serve a copy of this Order on eScribers, LLC, 7227 N. 16th Street, Suite 207, Phoenix, AZ 85020.