-6-
circumstances will increase the risk that either petitioner or a
member of petitioner’s family will be the target of another
kidnapping and that petitioner’s life or the lives of
petitioner’s family will be placed in jeopardy. We find these
facts compelling. Petitioner has demonstrated through these
affidavits that physical harm has actually been inflicted against
a member of petitioner’s family, and there is a risk that the
same type of physical harm may be inflicted upon petitioner or
another member of petitioner’s family.
We must evaluate this risk of physical harm against the
public interest in access to judicial records. See Nixon v.
Warner Commcns., Inc., supra at 602; Does I Thru XXIII v.
Advanced Textile Corp., 214 F.3d 1058, 1069 (9th Cir. 2000); AT&T
Co. v. Grady, supra at 596; Willie Nelson Music Co. v.
Commissioner, supra at 919. After careful consideration of the
facts of this case, we find that the balance favors petitioner.
The risk of extreme physical harm to petitioner and petitioner’s
family outweighs the countervailing public interest favoring open
judicial proceedings.
Permission To Proceed Anonymously
Petitioner also requests permission to proceed anonymously.
There is no provision in our Rules that permits a taxpayer to
proceed anonymously.1 The Rules generally require taxpayers’
1Written determinations of the Commissioner such as rulings,
determination letters, technical advice memoranda or Chief
Counsel Advice and background file documents are generally made
public with certain deletions of names, addresses, and other
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