In re: Sealed Case
Court of Appeals for the D.C. Circuit
1Opinion of the Court
Ginsburg, Senior Circuit Judge:
The Appellant asked to proceed anonymously before the Tax Court when challenging the decision of the Internal Revenue Service (IRS) to deny his application for a whistleblower award. The Tax Court denied his request, concluding the balance of interests weighed against anonymity because the Appellant is a "serial filer" of whistleblower claims, which he bases upon publicly available information. The Tax Court's rationale was that if it does not "identify serial filers by name, the public will be unable to judge accurately the extent to which the serial filer…
2Cases cited19 opinions
- Sealed v. Sealed 1Court of Appeals for the Second Circuit · 2008
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- John Doe v. Blue Cross & Blue Shield United of Wisconsin and Aurora Health Care, Inc.Court of Appeals for the Seventh Circuit · 1997
- Bill W. Doe v. Anthony M. Frank, Postmaster General of the United States of AmericaCourt of Appeals for the Eleventh Circuit · 1992
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3Cited by47 opinions
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- D.S. v. District of ColumbiaDistrict Court, District of Columbia · 2026
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