Noonan v. Comm'r of Internal Revenue

Full title: LISA NOONAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Nov 28, 2023

No. 15592-22 (U.S.T.C. Nov. 28, 2023)

Opinion

15592-22

11-28-2023

LISA NOONAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Christian N. Weiler Judge

ORDER

Christian N. Weiler Judge

The Court received a copy request from a nonparty to this proceeding for the Petition, with attachments (30 pages), filed June 30, 2022, Record Document #1. It is believed the document, identified below, contains personal identifiable information, such as a mailing address and social security number:

Rule 27(a) of the Tax Court Rules of Practice and Procedure provides that a party or nonparty shall refrain from including or shall take appropriate steps to redact the following information in any paper or electronic filing with the Court: (1) Taxpayer identification numbers (e.g., Social Security numbers or employer identification numbers). (2) Dates of birth. If a date of birth is provided, only the year should appear. (3) Names of minor children. If a minor child is identified, only the minor child's initials should appear. (4) Financial account numbers. If a financial account number is provided, only the last four digits of the number should appear.

Rule 27(h) further provides that a party may correct an inadvertent disclosure of identifying information in a prior filing by submitting a properly redacted substitute by leave of Court. As a court of public record, nonparties can request copies, however, the Court will give the parties fifteen (15) days to review the above-described documents, correct any omission of redactions pursuant to Rule 27(a), and request leave to file a properly redacted substitute document.

After due consideration, and for cause, it is

ORDERED that petitioner shall, on or before December 13, 2023, file a redacted copy of the Petition that is an exact duplicate of the original, but with all references to petitioner's confidential taxpayer information redacted from the attachment thereto. It is further

ORDERED that on or before December 13, 2023, the parties shall file a Joint Status Report specifically informing the Court whether the requested Petition, Document #1, is properly redacted in compliance with Rule 27(a).

If necessary, either party may request additional time to correct any omissions of redactions pursuant to Rule 27(a), including filing any related motions to seal.