Opinion
190-24W
01-08-2024
JOHN NEUMANN, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Judge
On January 4, 2024, petitioner filed the Petition to commence this whistleblower case pursuant to Internal Revenue Code §7623.
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."
Petitioner did not refrain from including in the Petition and its attachments identifying information with respect to the third-party taxpayer(s) to whom petitioner's claim relates (target taxpayer(s)) or fully redact the Petition and its attachments as to references to the target taxpayer(s) and provide a reference list of redacted information. Accordingly, the Court will seal the Petition and provide the parties instructions regarding filing properly redacted documents in the future.
Upon due consideration and for cause, it is
ORDERED that the Petition, filed January 4, 2024, is sealed from view of the public and it shall be not be inspected by any person or entity not a party to this case, except by an Order of the Court. It is further
ORDERED that, when filing or lodging documents in the future that are not filed under seal, 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) 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. It is further
ORDERED that, on or before January 29, 2024, petitioner shall file a version of the Petition in which identifying information of the target taxpayer(s) in this case has been properly redacted. For purposes of this filing, petitioner is not required to file an unredacted version (as an unredacted version is already part of the record) or a reference list of redacted information.