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a record to be sealed where such action is necessary to protect
trade secrets and confidential information or to avoid annoyance,
embarrassment, oppression, or undue burden or expense. See
Willie Nelson Music Co. v. Commissioner, supra at 918-919, and
cases cited thereat.
In resolving whether a permanent protective order sealing a
portion of the evidentiary record is warranted in these cases, we
must weigh the public's interest in free and open access to Tax
Court proceedings against the individual interests advanced in
these cases. See Nixon v. Warner Communications, Inc., supra at
602. The public's interest in open judicial proceedings is
presumed to be paramount to the interests of an individual
seeking to close the proceedings in that open proceedings allow
the public an opportunity to understand the underlying dispute
and its disposition, thereby enhancing public confidence in our
system of taxation. See Willie Nelson Music Co. v. Commissioner,
supra at 919.
The Court is of the view that its protective orders sealing
the documents described above have served their purpose and that
the public's interest in open proceedings outweighs any
continuing individual interests at stake in these cases.
Mr. Huestis has not persuaded us otherwise. We note that there
is no indication that Mr. Kersting has initiated litigation
against the Thompsons, nor any imminent threat of any such
litigation. We do not believe that unsealing the documents in
question would increase the likelihood of any such threat.
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