Opinion
19186-21S
06-09-2023
JOSE REYES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge.
This case is calendared for trial at the October 18, 2023, Fresno, California, Trial Session of the Court.
On May 24, 2021, petitioner timely filed a petition disputing respondent's determination for the 2018 tax year. On September 27, 2021, respondent filed the Answer in this case. Further review of the record reveals that a complete copy of the notice of deficiency issued to petitioner for tax year 2018 was not attached to the petition or the answer. Petitioner's petition consists of 15 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. Upon due consideration, it is
ORDERED that on the Court's own motion the unredacted petition filed in this case on May 24, 2021, is sealed to public view. It is further
ORDERED that, on or before June 29, 2023, respondent shall file a response to this Order attaching thereto the Notice of Deficiency issued to petitioner for tax year 2018.