Opinion
26538-21L
09-07-2023
MICHAEL B. SHAPIRO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
L. Paige Marvel Judge
The parties' First Stipulation of Facts (and attached exhibits) filed February 15, 2023, was not properly redacted as required by Rule 27(a), Tax Court Rules of Practice and Procedure. On September 1, 2023, the Court ordered the parties to file a fully redacted First Stipulation of Facts (and attached exhibits) on or before September 13, 2023. On September 5, 2023, the parties filed a First Stipulation of Facts (and attached exhibits) at docket entry # 27. Upon review of the document, it appears that it was not properly redacted as required by Tax Court Rule 27(a). The Court will strike from the record the First Stipulation of Facts filed September 5, 2023, at docket entry #27. On September 6, 2023, petitioner's counsel filed a (redacted) First Stipulation of Facts (and attached exhibits) at docket entry #28. The Court will recharacterize the First Stipulation of Facts filed September 6, 2023, as a Redacted First Stipulation of Facts. Upon due consideration and for cause, it is
ORDERED that the First Stipulation of Facts (and attached exhibits) filed September 6, 2023, is recharacterized as a Redacted First Stipulation of Facts. It is further
ORDERED that the parties' First Stipulation of Facts (and attached exhibits) at docket entry # 27 is stricken from the Court's record and shall not be viewable as part of the record in this case. It is further
ORDERED that the Clerk of the Court shall seal from the Court's public record the parties' First Stipulation of Facts (and attached exhibits), filed February 15, 2023. The Court shall retain this document in a sealed file that shall not be opened for inspection by any person or entity not a party to this case, except by Order of the Court.