Opinion
9291-24
07-05-2024
ADAMA SOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 6, 2024, petitioner electronically filed the Petition to commence this case. However, that filing consisted solely of a completed 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). Accordingly, by Order served June 7, 2024, the Court directed petitioner to file a proper amended petition.
On July 1, 2024, petitioner electronically filed: (1) a First Amended Petition at Docket Index No. 7; (2) an Affidavit of Adama Sow in Support of First Amended Petition at Docket Index No. 8; and (3) a Declaration of Adama Sow in Support of First Amended Petition at Docket Index No. 9. The filing at Docket Index No. 8 appears to be correspondence from the Internal Revenue Service regarding petitioner's federal income tax for the 2022 taxable year, but the filing at Docket Index No. 9 consists solely of an additional completed statement of petitioner's taxpayer identification number. In view of the foregoing, we will take action as set forth below.
Upon due consideration and for cause, it is
ORDERED that the Petition shall be sealed from public view and retained by the Court in a sealed file which 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 petitioner's filing at Docket Index No. 8 is recharacterized as an Attachment to First Amended Petition. It is further
ORDERED that petitioner's filing at Docket Index No. 9 is hereby 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 retained by the Court in a sealed file which shall not be inspected by any person or entity not a party to this case, except by an Order of the Court.