Opinion
29915-21S
09-01-2022
JAVIER MORENO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the November 28, 2022, Houston, Texas, Trial Session of the Court.
On August 5, 2022, the Court directed the parties, on or before August 24, 2022, to show cause in writing, why the Court should not remove the small tax case designation in this case. On August 18, 2022, petitioner filed a Response to Order to Show Cause (petitioner's response), which 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 petitioner's response, the Court will take steps to seal petitioner's response to protect his information.
On August 23, 2022, respondent filed a Response to Order to Show Cause. Respondent states that he hereby affirms that the amount in dispute exceeds $50,000, and that the Court should remove the small tax case designation in this case. That same day respondent filed a Motion to Remove Small Tax Case Designation.
On August 30, 2022, the Court held a telephone conference call with the parties. Upon due consideration, it is
ORDERED that on the Court's own motion petitioner's Response to Order to Show Cause filed on August 18, 2022, is sealed to public view. It is further
ORDERED that respondent's Motion to Remove Small Tax Case Designation, filed on August 23, 2022, is denied as moot. It is further
ORDERED that this case is stricken from the Court's November 28, 2022, Houston, Texas, Trial Session, and is returned to the general docket for trial or other disposition. It is further
ORDERED that the Court's Order to Show Cause dated August 5, 2022, is made absolute. It is further
ORDERED that, on the Court's own motion, the letter "S" be removed from the docket number. It is further
ORDERED that the Clerk of the Court delete the letter "S" from the docket record and other Court records and process this case to trial or other disposition according to the regular procedure of the Court.