Opinion
2435-23S
10-16-2023
SCOTT ROGERS, JR. & JODIE L. ROGERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the February 20, 2024, remote Trial Session of the Court. On January 24, 2023, petitioners timely filed a petition challenging a notice of determination dated November 4, 2022, issued for tax years 2019 and 2020. Petitioners' petition consisted of 32 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 petitioners' petition to protect their information. For cause, it is
ORDERED that on the Court's own motion the unredacted petition filed to commence this case on January 24, 2023, is sealed to public view.