Opinion
16406-23S
01-17-2024
BRIAN YAKES & SUSAN YAKES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 16, 2023, the petition was filed to commence this case. The copy of the notice of deficiency and the evidentiary documents attached to the petition were not redacted to eliminate references to petitioners' taxpayer identification numbers.
On January 9, 2024, the Court received from petitioners a letter dated January 8, 2024, which the Court filed as a Motion to Seal. Attached to petitioners' motion was a copy of the first two pages of the Petition, on which petitioner's mailing and email addresses were redacted. However, petitioners did not include with that letter a complete, redacted, copy of the petition itself, pursuant to Rule 27(a), Tax Court Rules of Practice and Procedure.
Upon due consideration, it is ORDERED that the Petition filed to commence this case is temporarily sealed. It is further
ORDERED that, on or before February 12, 2024, petitioners may file a redacted petition that is an exact duplicate of the original petition filed on October 16, 2023, but with references to petitioners' taxpayer identification numbers redacted from the documents attached to the petition. If petitioners do not file the redacted petition as directed, the temporary seal on the unredacted petition will be lifted.