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Shands v. Comm'r of Internal Revenue

United States Tax Court
May 5, 2023
No. 26670-22W (U.S.T.C. May. 5, 2023)

Opinion

26670-22W

05-05-2023

THOMAS SHANDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On April 19, 2023, petitioner filed a redacted version of petitioner's Objection to Motion to Dismiss for Lack of Jurisdiction (Doc. 15). On April 20, 2023, petitioner filed an unredacted version of the Objection to Motion to Dismiss for Lack of Jurisdiction (Doc. 16). Also, on April 20, 2023, petitioner filed a Motion for Leave to File Exhibits to Objection to Motion to Dismiss Under Seal (Doc. 17) and concurrently lodged the unredacted Exhibits to Objection to Motion to Dismiss (Doc. 18). Petitioner states that respondent has no objection to the granting of the Motion for Leave to File Exhibits to Objection to Motion to Dismiss Under Seal.

Because petitioner's unredacted Objection to Motion to Dismiss for Lack of Jurisdiction (Doc. 16) includes identifying information with respect to the target taxpayers in this case, we will seal that document. In addition, for the same reason, we will grant petitioner's Motion for Leave to File Exhibits to Objection to Motion to Dismiss Under Seal (Doc. 17) and file under seal petitioner's Exhibits to Objection to Motion to Dismiss (Doc. 18).

Upon due consideration of the foregoing, it is

ORDERED that petitioner's unredacted Objection to Motion to Dismiss for Lack of Jurisdiction (Doc. 16) is sealed from public view and shall not be inspected by any person or entity not a party to this case, except by an Order of the Court. It is further

ORDERED that petitioner's Motion for Leave to File Exhibits to Objection to Motion to Dismiss Under Seal (Doc. 17) is granted and the document titled Exhibits to Objection to Motion to Dismiss (Doc. 18) shall be filed under seal as of the date of service of this Order. It is further

ORDERED that petitioner's Exhibits to Objection to Motion to Dismiss (Doc. 18) shall remain sealed from public view and shall not be inspected by any person or entity not a party to this case, except by an Order of the Court.


Summaries of

Shands v. Comm'r of Internal Revenue

United States Tax Court
May 5, 2023
No. 26670-22W (U.S.T.C. May. 5, 2023)
Case details for

Shands v. Comm'r of Internal Revenue

Case Details

Full title:THOMAS SHANDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: May 5, 2023

Citations

No. 26670-22W (U.S.T.C. May. 5, 2023)