Opinion
21897-22
07-25-2023
JENNIFER SMITH & DUSTIN SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge.
This case is calendared for trial at the December 4, 2023, Phoenix, Arizona, Trial Session of the Court. On September 28, 2022, petitioners timely filed a Petition challenging a notice of determination dated June 28, 2022, issued for tax year 2019. Petitioners' Petition consisted of 118 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 their information. For cause, it is
ORDERED that on the Court's own motion the unredacted Petition filed to commence this case on September 28, 2022, is sealed to public view.