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SEC. 7461. PUBLICITY OF PROCEEDINGS.
(a) General Rule.--Except as provided in subsection
(b), all reports of the Tax Court and all evidence received
by the Tax Court and its divisions, including a transcript
of the stenographic report of the hearings, shall be public
records open to the inspection of the public.
(b) Exceptions.--
(1) Trade secrets or other confidential
information.--The Tax Court may make any provision
which is necessary to prevent the disclosure of trade
secrets or other confidential information, including a
provision that any document or information be placed
under seal to be opened only as directed by the court.
Rule 103 provides that upon motion by a party or other
affected person, and upon good cause shown, the Court may make
any order which justice requires to protect a party or other
person from annoyance, embarrassment, oppression, or undue burden
or expense.
Sections 7458 and 7461 reflect the well-established
principle that official proceedings and records of all courts,
including the Tax Court, generally shall be open and available to
the public. See Nixon v. Warner Communications, Inc., 435 U.S.
589, 597 (1978); Willie Nelson Music Co. v. Commissioner, 85 T.C.
914, 917 (1985). However, section 7461 and Rule 103 provide that
the Court has the discretionary authority to order all or part of
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
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