Opinion
2255-22S
10-21-2022
STEPHEN W. STENROS & DAWN C. STENROS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge
This case is calendared for trial at the January 30, 2023, San Diego, California, Trial Session of the Court.
On January 18, 2022, petitioners timely filed a petition disputing respondent's determination for the 2017, 2018, and 2019 tax years. On April 8, 2022, respondent filed the Answer in this case. Further review of the record reveals that a complete copy of the notice of deficiency issued to petitioners for tax years 2017, 2018, and 2019 was not attached to the petition or the answer. Petitioners' petition consists of 28 pages and includes 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. Upon due consideration, it is
ORDERED that on the Court's own motion the unredacted petition filed in this case on January 18, 2022, is sealed from public view. It is further
ORDERED that, on or before November 10, 2022, respondent shall file a response to this Order attaching thereto the Notice of Deficiency issued to petitioners for tax years 2017, 2018, and 2019.