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Neal v. Comm'r of Internal Revenue

United States Tax Court
Feb 10, 2023
No. 5498-22S (U.S.T.C. Feb. 10, 2023)

Opinion

5498-22S

02-10-2023

KEVIN TODD NEAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Diana L. Leyden, Special Trial Judge.

This case is calendared for trial at the April 11, 2023, San Antonia, Texas, Trial Session of the Court.

On February 28, 2022, petitioner timely filed a petition disputing respondent's determination for the 2018 tax year. On May 17, 2022, 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 2018 was not attached to the petition or the answer. Petitioner's petition consists of 52 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 his information. Upon due consideration, it is

ORDERED that on the Court's own motion the unredacted petition filed in this case on February 28, 2022, is sealed to public view. It is further

ORDERED that, on or before March 1, 2023, respondent shall file a response to this Order attaching thereto the Notice of Deficiency issued to petitioner for tax year 2018.


Summaries of

Neal v. Comm'r of Internal Revenue

United States Tax Court
Feb 10, 2023
No. 5498-22S (U.S.T.C. Feb. 10, 2023)
Case details for

Neal v. Comm'r of Internal Revenue

Case Details

Full title:KEVIN TODD NEAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Feb 10, 2023

Citations

No. 5498-22S (U.S.T.C. Feb. 10, 2023)