Anonymous v. Commissioner

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…