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Discussion
We shall begin by describing the general presumption of
openness that attaches to judicial proceedings. Generally,
official records of all courts shall be open and available to the
public for inspection and copying. Nixon v. Warner Commcns.,
Inc., 435 U.S. 589, 597 (1978); In re Coordinated Pretrial
Proceedings in Petroleum Prods. Antitrust Litig., 101 F.R.D. 34,
38 (C.D. Cal. 1984). Hearings and the evidentiary record of
proceedings before this Court shall be open to the public. Secs.
7458, 7461(a). Common law, statutory law, and the U.S.
Constitution all support this important principle. Nixon v.
Warner Commcns., Inc., supra; Willie Nelson Music Co. v.
Commissioner, 85 T.C. 914, 918 (1985); In re Coordinated Pretrial
Proceedings in Petroleum Prods. Antitrust Litig., supra. The
right to inspect and copy judicial records, however, is not
absolute. Nixon v. Warner Commcns., Inc., supra at 598. Courts
have supervisory power over their own records and files, and
access to records has been denied where the court files might
become a vehicle for improper purposes. Id.
Sealing the Record
This Court has broad discretionary power to control and
seal, if necessary, records and files in our possession. Willie
Nelson Music Co. v. Commissioner, supra. We may, in our
discretion, seal the record or portions of the record if justice
so requires and the party seeking such relief demonstrates good
cause. Sec. 7461(b)(1); Rule 103(a); AT&T Co. v. Grady, 594 F.2d
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Last modified: May 25, 2011