Opinion
13013-24S
09-24-2024
RUTH IMONINA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 9, 2024, a petition was filed to commence the above-docketed case. The copies of the Internal Revenue Service (IRS) notices were not redacted to eliminate references to taxpayer identification numbers. Subsequently, on August 12, 2024, and presumably pursuant to Rule 27(h) of the Tax Court Rules of Practice and Procedure, petitioner filed a Motion To Seal, stating without further specificity: "I wish for all filings to be sealed because there is confidential information that has not been redacted". However, petitioner did not file redacted copies of attachments themselves.
At that juncture, the Court by Order served August 13, 2024, temporarily sealed the documents and directed "that on or before September 3, 2024, petitioner may file three Redacted Attachment to Petition documents that are exact duplicates of the original attachments filed, but with references to taxpayer identification numbers redacted. If no sufficient Attachments to Petition are received by the September 3, 2024, date, the temporary sealing will be lifted and the Motion To Seal denied."
On September 23, 2024, petitioner then filed the three Redacted Attachments to Petition. Accordingly, the premises considered, it is
ORDERED that petitioner's Motion To Seal filed August 12, 2024, is granted. It is further
ORDERED that the three Attachments to Petition filed at Docket Index Nos. 3, 4, and 5 are sealed and shall not be inspected by any person or entity not a party to this case, except by an Order of the Court. It is further
ORDERED that any party submitting for filing redacted and unredacted copies of a document shall clearly mark the original document as "Unredacted" and copies thereof as "Redacted" and submit the "Unredacted" in a separate envelope clearly marked "Unredacted."