Opinion
17918-21SL
03-10-2022
Alla Saliy, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge.
This case is calendared for trial at the April 25, 2022, Boston, Massachusetts, Trial Session of the Court.
On May 19, 2021, petitioner timely filed a petition for review of a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330. Petitioner's petition consisted of 11 pages and includes 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.
The Court directs the parties to file reports: (1) identifying the specific issues remaining in dispute, (2) describing the efforts that the parties have undertaken or plan to undertake to settle this matter, (3) describing the efforts that the parties have undertaken or plan to undertake to retrieve and compile an adequate administrative record to permit effective judicial review, and (4) informing the Court whether the party plans to file any pretrial motion(s) and, if so, the nature of such motion(s).
If the underlying tax liability at issue in this case includes the assessment of a penalty to which section 6751(b)(1) applies, respondent in the above referenced report shall also: (1) attach any relevant documents to demonstrate compliance with section 6751(b)(1); (2) notify the Court whether he is abating the penalty, if he concludes that the penalty was not properly assessed; or (3) notify the Court 1 whether it is his position that section 6751(b)(1) does not apply and provide an explanation. See Graev v. Commissioner, 147 T.C. 460, 484 n.22 (2016), supplemented and overruled in part 149 T.C. 485, 493 (2017) (citing secs. 6320(c), 6330(c)(1) which require that the settlement officer in a CDP hearing obtain verification that the requirements of any applicable law or administrative procedure have been met).
Upon due consideration, it is
ORDERED that on the Court's own motion the unredacted petition filed to commence this case on May 19, 2021, is sealed from public view. It is further
ORDERED that the Clerk of the Court shall remove the unredacted petition from the Court's public record, and the unredacted petition shall be retained by the Court in a sealed file, which shall not be opened for inspection by any person or entity except by Order of the Court. It is further
ORDERED that, on or before April 1, 2022, the parties shall file written reports with the Court as more fully described in this order. 2