Opinion
12152-24
09-18-2024
KENNETH COOKER A.K.A. KENNETH COKER & KARLA COKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 17, 2024, petitioners filed an Unsworn Declaration of Petitioners' under Penalty of Perjury in Support of Ratification of Petition (Docket Index No. 10), which is a statement of taxpayer identification number.
Rule 27(a), Tax Court Rules of Practice and Procedure, provides that the parties shall refrain from including taxpayer identification numbers in filings made with the Court. Moreover, although a taxpayer is required to submit with a petition a statement of taxpayer identification number, the Court will not file that statement or make it part of the Court's file in this case. Rule 20(b); see Note to Rule 20, 130 T.C. 382-383.
Upon due consideration and for cause, it is
ORDERED that petitioners' Unsworn Declaration of Petitioners' under Penalty of Perjury in Support of Ratification of Petition (Docket Index No. 10), filed September 17, 2024, is deemed stricken from the Court's record in this case, is sealed, and shall not be inspected by any person or entity not a party to this case, except by Order of the Court.