-2- OPINION KROUPA, Judge: This matter is before the Court on petitioner’s motion to seal court records. Petitioner requests us to seal the record in this case and permit petitioner to proceed anonymously. Petitioner has demonstrated a significant risk of physical harm to petitioner and petitioner’s family members if the record were to remain open. We conclude that it is appropriate to seal the record and permit petitioner to proceed anonymously. Unless otherwise indicated, all section references are to the Internal Revenue Code, and all Rule references are to the Tax Court Rules of Practice and Procedure. Background Petitioner is a foreign national. At the time petitioner filed the petition, petitioner resided outside the United States. A member of petitioner’s family was kidnapped and held for ransom several years ago. Kidnappings are a rampant problem in the country where petitioner and most of petitioner’s family reside. Petitioner fears that petitioner or other members of petitioner’s family might also be kidnapped and their lives placed in jeopardy if petitioner’s identity or petitioner’s financial circumstances were made public in this case. Petitioner filed the motion to seal court records at the same time petitioner filed the petition.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011