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Smith v. Comm'r of Internal Revenue

United States Tax Court
Jun 8, 2023
No. 17311-22S (U.S.T.C. Jun. 8, 2023)

Opinion

17311-22S

06-08-2023

MONICA A. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

DIANA L. LEYDEN SPECIAL TRIAL JUDGE

This case is calendared for trial at the October 23, 2023, Fresno, California, Trial Session of the Court. On July 25, 2022, petitioner timely filed a petition challenging a notice of determination dated May 23, 2022, issued for tax year 2019. Petitioner's petition consisted of 14 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 her information. For cause, it is

ORDERED that on the Court's own motion the unredacted petition filed to commence this case on July 25, 2022, is sealed to public view.


Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Jun 8, 2023
No. 17311-22S (U.S.T.C. Jun. 8, 2023)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:MONICA A. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jun 8, 2023

Citations

No. 17311-22S (U.S.T.C. Jun. 8, 2023)