Opinion
15145-22W
07-27-2022
MATTHEW D. PINNAVAIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 17, 2022, petitioner filed in paper form a petition to commence the case at Docket No. 16472-22W. On July 7, 2022, petitioner electronically filed a petition to commence the case at Docket No. 15145-22W. The cases are duplicative as in both cases petitioner seeks review of a notice of determination under I.R.C. section 7623 concerning whistleblower action dated April 30, 2022. The Court, therefore, will close this case on the ground of duplication.
In addition, petitioner did not refrain from including in the petition identifying information with respect to the taxpayer(s) to whom petitioner's claim relates (the 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 pursuant to Rule 345(b), Tax Court Rules of Practice and Procedure.
Upon due consideration of the foregoing, it is
ORDERED that the petition is sealed from public view and shall be retained by the Court in a sealed file which shall not be inspected by any person or entity, except by an Order of the Court. It is further
ORDERED that, on the Court's own motion, this case is closed on the ground of duplication with petitioner's case at Docket No. 16472-22W. All future communications concerning the notice of determination referenced above shall be directed to Docket No. 16472-22W.