Opinion
17543-19W
11-04-2024
WHISTLEBLOWER 17543-19W, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER TO SHOW CAUSE
Kathleen Kerrigan, Chief Judge
By Order dated March 16, 2020, we granted petitioner's Motion to Proceed Anonymously in this case. By respondent's Status Report, filed November 29, 2023, the Court was informed that petitioner had died. On October 31, 2024, the purported executrix of petitioner's estate filed (1) a redacted Motion to Substitute Parties and Change Caption and (2) an unredacted document designated as a Memorandum in Support of Motion to Substitute Parties and Change Caption. The latter document appears to be an unredacted version of the Motion to Substitute Parties and Change Caption. No copy of letters testamentary, letters of administration, or an order of a court of competent jurisdiction appointing the purported executrix is attached to either document. The purported executrix indicates that respondent has no objection to the motion insofar as it relates to substituting the executrix for petitioner and changing the caption of this case.
The purported executrix requests that the estate be substituted for petitioner in this case and that the caption be changed to "Estate of Whistleblower 17543-19W, Deceased, by Representative, Personal Representative." The executrix indicates that she still wishes to proceed anonymously. We will order the executrix to show cause why, following petitioner's death, we should not modify or lift our order allowing petitioner to proceed anonymously and change the caption of this case to reflect the real names of petitioner and the executrix. See Tax Court Rule 63(a).
In support of petitioner's Motion to Proceed Anonymously, filed July 2, 2015, petitioner represented that he would face adverse professional consequences if his identity as a whistleblower were revealed. We granted his motion for that reason. Cf. Whistleblower 14106-10W v. Commissioner, 137 T.C. 183, 206 (2011) (concluding that granting whistleblower's motion to proceed anonymously struck a reasonable balance between whistleblower's and society's interests).
However, the balance between the whistleblower's and society's interests may shift as a case progresses. In Whistleblower 12568-16W v. Commissioner, 148 T.C. 103, 105 (2017), we held that the discretionary protection a whistleblower receives from the granting of a motion to proceed anonymously is provisional. Although the whistleblower had made a sufficient showing to proceed anonymously, the Court noted: "[W]e cannot say that, at some future time in this action, we may not revisit the balancing between alleged harm to petitioner and the societal interest in knowing petitioner's identity and determine that anonymity is no longer justified." Id. at 107-108.
Upon due consideration of the foregoing, it is
ORDERED that the above-referenced Memorandum in Support of Motion to Substitute Parties and Change Caption is recharacterized as an Unredacted Motion to Substitute Parties and Change Caption. It is further
ORDERED that the Unredacted Motion to Substitute Parties and Change Caption is temporarily sealed pending further direction of the Court. It is further
ORDERED that, on or before November 25, 2024, the purported executrix shall file a supplement to the Motion to Substitute Parties and Change Caption and attach thereto letters testamentary, letters of administration, or an order of a court of competent jurisdiction demonstrating her appointment as executrix of petitioner's estate. It is further
ORDERED that, on or before November 25, 2024, the parties shall show cause in writing why, in light of petitioner's death, the Court should not lift or otherwise modify our Order granting petitioner's Motion to Proceed Anonymously and change the caption of this case to reflect the real names of petitioner and his estate's representative.
The parties are advised that unredacted documents which the parties wish to be filed under seal should be filed in paper form, rather than electronically.