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[REDACTED] v. Comm'r of Internal Revenue

United States Tax Court
Aug 13, 2024
No. 13013-24S (U.S.T.C. Aug. 13, 2024)

Opinion

13013-24S

08-13-2024

[REDACTED], Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On August 9, 2024, a petition was filed to commence the above-docketed case. The copies of the Internal Revenue Service (IRS) notices were not redacted to eliminate references to taxpayer identification numbers. Subsequently, on August 12, 2023, and presumably pursuant to Rule 27(h) of the Tax Court Rules of Practice and Procedure, petitioner filed a Motion To Seal, stating without further specificity: "I wish for all filings to be sealed because there is confidential information that has not been redacted". However, petitioner did not file redacted copies of attachments themselves.

In view of the foregoing, it is

ORDERED that the three Attachments to Petition filed at Docket Index Nos. 3, 4, and 5 are to be temporarily sealed and not made a part of the public record in this case pending resolution by the Court of the Motion To Seal, unless otherwise directed by the Court. It is further

ORDERED that, on or before September 3, 2024, petitioner may file three Redacted Attachment to Petition documents that are exact duplicates of the original attachments filed, but with references to taxpayer identification numbers redacted. If no sufficient Attachments to Petition are received by the September 3, 2024, date, the temporary sealing will be lifted and the Motion To Seal denied. It is further

ORDERED that the Clerk of the Court shall serve a copy of the Attachments to Petition filed in this case on August 9, 2024, on petitioner. Petitioner is reminded that the Redacted Attachments to Petition should be exact duplicates of the those filed on August 9, 2024, including all pages thereof, with references to taxpayer identification numbers redacted.


Summaries of

[REDACTED] v. Comm'r of Internal Revenue

United States Tax Court
Aug 13, 2024
No. 13013-24S (U.S.T.C. Aug. 13, 2024)
Case details for

[REDACTED] v. Comm'r of Internal Revenue

Case Details

Full title:[REDACTED], Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 13, 2024

Citations

No. 13013-24S (U.S.T.C. Aug. 13, 2024)