Opinion
1435-23W
02-22-2023
RAY A VON PROCTOR, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN, CHIEF JUDGE.
On February 15, 2023, petitioner filed the petition to commence this case pursuant to Internal Revenue Code 7623. No notice of determination under section 7623 concerning whistleblower action is attached to the petition.
The parties are reminded that, under Rule 345(b), Tax Court Rules of Practice and Procedure, when filing documents 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."
Upon due consideration, it is
ORDERED that, on or before March 17, 2023, petitioner shall file a Response to this Order, marked "Filed Under Seal", and therein set forth the name of the taxpayer to whom petitioner's claims in this case relate (target taxpayer). Documents to be filed under seal must be filed in paper, rather than electronically. It is further
ORDERED that, on or before March 17, 2023, petitioner shall file a First Amendment to Petition and attach thereto a copy of the notice of determination on which this case is based. It is further
ORDERED that, pursuant to Rule 345(b), in future filings of documents that are not sealed, the parties shall 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 to be 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.