Opinion
19440-23W
12-19-2023
ADAM STREGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 18, 2023, petitioner electronically filed a document titled Motion to Impose a Penalty. That document is not a proper motion and, therefore, we will recharacterize petitioner's just-described document as a Status Report. In addition, that document does not comply with Rule 345(b), Tax Court Rules of Practice and Procedure, in that petitioner failed to redact or refrain from including identifying information with respect to third parties we presume are the target taxpayers in this case.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's Motion to Impose a Penalty is recharacterized as a Status Report. It is further
ORDERED that the above-referenced Status Report is sealed from public view and shall not be inspected by any person or entity not a party to this case, except by an Order of the Court.