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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.
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Last modified: May 25, 2011