Anonymous - Page 1

                                   127 T.C. No. 6                                     

                               UNITED STATES TAX COURT                                

                              ANONYMOUS, Petitioner v.                                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7199-06.              Filed September 6, 2006.              

                    P is a foreign national.  A member of P’s family was              
               kidnapped several years ago and held for ransom.  P filed a            
               motion to seal the record because P fears that P or other              
               family members might be targeted for another kidnapping if             
               information about P’s identity or financial circumstances              
               were publicly disclosed.                                               
                    Held:  The significant risk of physical harm to P and             
               P’s family outweighs the public interest in access to court            
               proceedings under these circumstances.  P’s motion to seal             
               the record shall be granted, and P is permitted to proceed             

               Sealed, for petitioner.                                                
               Sealed, for respondent.                                                

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