Opinion
10643-23
07-18-2023
BRIAN H. SMITH & JESSICA C. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 5, 2023, a petition was filed to commence the above-docketed case. On July 7, 2023, in accordance with Rule 27(h), Tax Court Rules of Practice and Procedure, petitioners submitted a more fully redacted petition in which all references to taxpayer identification numbers in the notice of deficiency attached to the petition have been eliminated.
The foregoing considered, it is
ORDERED that the initial petition filed July 5, 2023, is sealed 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 any party submitting for filing redacted and unredacted copies of a document shall clearly mark the original document as "Unredacted" and copies thereof as "Redacted" and submit the "Unredacted" in a separate envelope clearly marked "Unredacted."