Opinion
8464-22W
04-25-2022
DARLINE SPENCER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On January 10, 2022, petitioner filed the petition to commence this case pursuant to Internal Revenue Code 7623. That petition does not conform to the requirements set forth in Rule 341, Tax Court Rules of Practice and Procedure, as to the form and contents of a proper whistleblower petition. We will, therefore, direct petitioner to file an amended petition. Also, the Court's $60.00 filing fee was not paid.
Additionally, petitioner did not submit with the petition a Request for Place of Trial. The Court, therefore, will designate the place of trial in this case. If petitioner wishes to designate a place of trial other than the place of trial designated by the Court below, petitioner may file a Motion To Change Place of Trial, designating a place of trial at which the Court tries regular tax cases (any city not marked with an asterisk on the Request for Place of Trial form, which is available on the Court's website, www.ustaxcourt.gov, by clicking on "eFiling & Case Maintenance", then clicking on "Case Related Forms").
The parties are reminded that, under Rule 345(b), Tax Court Rules of Practice and Procedure, when filing documents in a whistleblower action, the party making the filing "shall refrain from including, or shall take appropriate steps to redact, the name, address, and other identifying information of the taxpayer to whom the claim relates." Rule 345(b) further provides that the party "filing a document that contains redacted information shall file under seal a reference list that identifies each item of redacted information and specifies an appropriate identifier that uniquely corresponds to each item listed."
Petitioner did not refrain from including in the petition and its attachments identifying information with respect to the taxpayers to whom petitioner's claim relates (the target taxpayers) or fully redact the petition and its attachments as to references to the target taxpayers and provide a reference list of redacted information. Accordingly, the Court will seal the petition.
Upon due consideration, it is
ORDERED that the petition filed to commence this case is sealed and shall be retained by the Court in a sealed file which shall not be inspected by any person or entity, except by an Order of the Court. It is further
ORDERED that in the future, pursuant to Rule 345(b), when filing or lodging documents in this case that are not sealed the parties shall take appropriate steps to redact the name, address, and other identifying information of the target taxpayer and, when appropriate, either (1) concurrently file or lodge under seal a reference list that identifies each item of redacted information and specifies an appropriate identifier that uniquely corresponds to each item listed or (2) concurrently file or lodge under seal an unredacted version of any redacted document that is filed or lodged. Documents to be filed under seal must be submitted to the Court in paper form.
If utilizing the first method, the parties shall file or lodge redacted versions of documents accompanied by a reference list of redacted information, which must be filed or lodged under seal and specifically identify and state each item of redacted information (for example, when the target taxpayer's name is redacted, the reference list must identify that redaction and also state the target taxpayer's name). Subsequent references in the case to a listed identifier will be construed to refer to the corresponding item of information.
If utilizing the second method, the versions shall be clearly marked as "Unredacted" or "Redacted", as appropriate, and the redacted version shall be an exact duplicate of the corresponding unredacted version, including attachments and exhibits, except for the redactions made with respect to the identifying information of the target taxpayer. It is further
ORDERED that, on or before May 24, 2022, petitioner shall file an amended petition (see attached form) and pay the Court's filing fee for this case (or submit an Application for Waiver of Filing Fee, which is available on the Court's website, www.ustaxcourt.gov, by clicking on "eFiling & Case Maintenance", then clicking on "Case Related Forms"). Instructions on how to pay the filing fee can be found in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov. Failure to comply with this Order may result in dismissal of this case. It is further
ORDERED that Miami, Florida is designated as the place of trial in this case.