Opinion
18009-19SL
02-08-2023
OSCAR OZUNA, DECEASED, 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 Antonio, Texas, Trial Session of the Court. On October 1, 2019, petitioner timely filed a petition for review of a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 dated August 30, 2019. Petitioner's petition consisted of 94 pages and included 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.
The Court directs the parties to file reports: (1) identifying the specific issues remaining in dispute, (2) describing the efforts that the parties have undertaken or plan to undertake to settle this matter, (3) describing the efforts that the parties have undertaken or plan to undertake to retrieve and compile an adequate administrative record to permit effective judicial review, and (4) informing the Court whether the party plan to file any pretrial motion(s) and, if so, the nature of such motion(s).
If the underlying tax liability at issue in this case includes the assessment of a penalty to which section 6751(b)(1) applies, respondent in the above referenced report shall also: (1) attach any relevant documents to demonstrate compliance with section 6751(b)(1); (2) notify the Court whether he is abating the penalty, if he concludes that the penalty was not properly assessed; or (3) notify the Court whether it is his position that section 6751(b)(1) does not apply and provide an explanation. See Graev v. Commissioner, 147 T.C. 460, 484 n.22 (2016), supplemented and overruled in part 149 T.C. 485, 493 (2017) (citing secs. 6320(c), 6330(c)(1) which require that the settlement officer in a CDP hearing obtain verification that the requirements of any applicable law or administrative procedure have been met).
Upon due consideration, it is
ORDERED that on the Court's own motion the unredacted petition filed to commence this case on October 1, 2019, is sealed to public view. It is further
ORDERED that, on or before March 21, 2023, the parties shall file written reports with the Court as more fully described in this order.