Anonymous v. Commissioner
United States Tax Court
127 T.C. 89 (1996)
- Written by Steven Pacht, JD
Facts
Anonymous (plaintiff) was a foreign national who lived outside the United States when Anonymous filed a United States Tax Court petition against the commissioner of the Internal Revenue Service (defendant) in the United States Tax Court. As detailed in affidavits and other evidence that Anonymous submitted to the Tax Court, kidnapping was a serious problem in Anonymous’s home country. Indeed, Anonymous’s relative had been kidnapped and held for ransom. Anonymous feared that Anonymous or Anonymous’s other family members would be at risk of being kidnapped if Anonymous’s identity or financial information were made public in Anonymous’s Tax Court case. Accordingly, Anonymous asked the Tax Court to seal the record and permit Anonymous to proceed anonymously. However, Anonymous did not object to providing sealed copies of financial records to the commissioner. The commissioner opposed sealing the record because some of the information that would be sealed already had been publicly revealed in other litigation involving Anonymous.
Rule of Law
Issue
Holding and Reasoning (Kroupa, J.)
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