Anonymous v. Comm'r
United States Tax Court
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 these circumstances.
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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 these circumstances. P's motion to seal the record shall be granted, and P is permitted to proceed anonymously.
1Opinion of the Court
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…
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