Opinion
5697-24S
11-13-2024
FILIITAI TOVALE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
DIANA L. LEYDEN SPECIAL TRIAL JUDGE
This case is calendared for trial at the March 17, 2025, Remote Trial Session of the Court. On April 8, 2024, petitioner timely filed a petition and an attachment to petition (Index #2), challenging a notice of determination dated December 7, 2023, issued for tax year 2020. Petitioner's attachment to petition consisted of 25 pages and included 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 attachment to petition, the Court will take steps to seal petitioner's attachment to petition to protect the information. For cause, it is
ORDERED that on the Court's own motion the unredacted attachment to petition (Index #2), filed on April 8, 2024, is sealed to public view.