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Smith v. Comm'r of Internal Revenue

United States Tax Court
Jul 25, 2024
No. 10364-24 (U.S.T.C. Jul. 25, 2024)

Opinion

10364-24

07-25-2024

WILLIAM SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On July 24, 2024, petitioner made several electronic filings with the Court, including two which he designated as (1) a Redacted Petition at Docket Index No. 6, (2) a Fourth Supplement to Petition at Docket Index No. 9. Review of the filing at Docket Index No. 6 shows that it consists of a copy of the notice of deficiency and is consequently duplicative of the Attachment to Petition filed at Docket Index No. 3. We will therefore strike the filing at Docket Index No. 6 from the record.

Review of the filing at Docket Index No. 9 shows that it consists of a statement of petitioner's taxpayer identification number. Although a taxpayer must submit with the petition a statement of his or her taxpayer identification number, see Rule 20(b), Tax Court Rules of Practice and Procedure, the Court does not file that statement or make it a part of the Court's file in the case, see Note to Rule 20, 130 T.C. at 382-383 (2008). In view of the foregoing, and because the filing includes sensitive taxpayer information, we will strike and seal the filing at Docket Index No. 9.

Upon due consideration and for cause, it is

ORDERED that petitioner's filings at Docket Index Nos. 6 and 9 shall be deemed stricken from the Court's record in this case. It is further

ORDERED that petitioner's filing at Docket Index No. 9 shall be sealed from public view and shall not be open for inspection by any person or entity not a party to this case, except by an Order of the Court.


Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Jul 25, 2024
No. 10364-24 (U.S.T.C. Jul. 25, 2024)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

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

Court:United States Tax Court

Date published: Jul 25, 2024

Citations

No. 10364-24 (U.S.T.C. Jul. 25, 2024)