Opinion
6114-22
04-21-2022
JEFFREY MARK McMEEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On March 10, 2022, petitioner filed the petition to commence this whistleblower case pursuant to Internal Revenue Code section 7623. However, no notice of determination concerning whistleblower action that was issued to petitioner by the IRS Whistleblower Office is attached to the petition.
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."
Upon due consideration and for cause, it is
ORDERED that the petition in this case shall be treated as a Petition for Whistleblower Action Under Code Section 7623(b)(4) and the caption of this case is amended by adding the letter "W" to the docket number. It is further
ORDERED that the Clerk of the Court shall add the letter "W" to the docket sheet and other records of her office and process this case to trial or other disposition according to the procedures provided by Rules 340 through345, Tax Court Rules of Practice and Procedure. It is further
ORDERED that, on or before May 16, 2022, petitioner shall file a Response to this Order and attach thereto a copy of the notice of determination concerning whistleblower action on which this case is based. It is further
ORDERED that pursuant to Rule 345(b) 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) Docket No. 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 filed under seal must be submitted to the Court in paper form.
If utilizing the first method, the parties shall file or lodge redacted versions of documents accompanied by a reference list of redacted information, which must be filed or lodged under seal and specifically identify and state each item of redacted information (for example, when the target taxpayer's name is redacted, the reference list must identify that redaction and also state the target taxpayer's name). Subsequent references in the case to a listed identifier will be construed to refer to the corresponding item of information.
If utilizing the second method, the versions shall be clearly marked as "Unredacted" or "Redacted", as appropriate, and the redacted version shall be an exact duplicate of the corresponding unredacted version, including attachments and exhibits, except for the redactions made with respect to the identifying information of the target taxpayer.