Opinion
17137-22S
02-03-2023
SHAWN A. SCOTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the March 20, 2023, Columbus, Ohio, remote Trial Session of the Court.
On July 22, 2022, petitioners timely filed a petition disputing respondent's determination for the 2020 tax year. On September 20, 2022, 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 2020 was not attached to the petition or the answer. Petitioner's petition consists of 12 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 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 July 22, 2022, is sealed to public view. It is further
ORDERED that, on or before February 24, 2023, respondent shall file a response to this Order attaching thereto the Notice of Deficiency issued to petitioner for tax year 2020.