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Willie Nelson Music Co. v. Commissioner, supra at 918-919, and
cases cited therein.
In resolving whether a permanent protective order sealing a
portion of the evidentiary record is warranted in this case, we
must weigh the public's interest in free and open access to Tax
Court proceedings against petitioner's individual interests.
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. Willie Nelson Music Co. v. Commissioner, supra at 919.
As previously discussed, petitioner failed to identify the
particular documents or information that he contends should not
be disclosed to the public. Under the circumstances, we conclude
that the Court's earlier protective order sealing the record in
this case has served its purpose and that the public's interest
in open proceedings outweighs any continuing individual interests
at stake herein. Accordingly, we will vacate the protective
order dated May 22, 2000.
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