In Uncategorized on 12/21/2018 at 16:07

I’ve heard in roundabout fashion (and quite possibly incorrectly) that STJ Daniel A (“Yuda”) Guy is no fan of this my blog. If so, I am truly sorry, as I mean no offense. And today I want to praise STJ Yuda for finally calling out IRS on the Section 6103 “don’t ask” gambit in Section 7623 cases.

Here’s Whistleblower 6388-17, Docket No. 6388-17W, filed 12/21/18. It’s the usual joust over the administrative record. What did the Ogden Sunseteers have before them, based upon which they rendered the NOD?

Well, 6388 says they had much, but he can’t see it because they claim the stuff exudes Section 6103 protected tax information. So they redacted it all. 6388 protests, so IRS gave him some of the redactions removed.

Now 6388 moves for production of the whole nine yards.

STJ Yuda”… respondent shall (1) file with the Court (under seal) an index that identifies each document in the administrative record as compiled by the Whistleblower Office including (a) a general description of the document and (b) corresponding Bates number(s), and (2) file with the Court (under seal) a report identifying, and providing a copy of, any formerly redacted document that respondent has provided to petitioner in unredacted form.

“Should respondent continue to assert that all or any part of any document contained in the administrative record as compiled by the Whistleblower Office must be redacted to preserve a privilege or protect taxpayer information under I.R.C. section 6103, respondent shall submit those documents to the Court in unredacted form in a separate, double-sealed envelope, marked “CONFIDENTIAL—CHAMBERS OF SPECIAL TRIAL JUDGE DANIEL A. GUY, JR.”, for in camera review, including therewith a log that identifies each document including (a) a general description of the document, (b) corresponding Bates number(s), and (c) sets forth the specific privilege or other ground for protection that respondent relies upon for redacting the document in whole or in part. Any document so submitted to the Court shall remain under seal until further Order of the Court.” Order, at pp. 2-3.

And hang tight, 6388, we’ll see about your motion.

A Taishoff “good job, first class.”

Note for the non-lawyer reader: The “Bates number” refers to the sequential stamping on each page of a series of papers (or PDFs), so that each page may be identified by a sequential number. Originally it was done with a manual stamping device that moved digits forward by one digit as it stamped.

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