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ANONYMOUS v. COMMISSIONER

Docket No. 7199-06.

127 T.C. 89 (2006)

127 T.C. No. 6

ANONYMOUS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 6, 2006.

Attorney(s) appearing for the Case

Sealed, for petitioner.

Sealed, for respondent.

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.

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