Perusing the Proposed Tax Court Rules, I find that Rule 27 is indeed amended only stylistically, and that “(No) substantive change is intended.”

Thus, upon adoption, Rule 27(b)(2)(B) will read “( U)nless the Court orders otherwise, access to an electronic file is authorized as follows: (2) any other person may have electronic access at the courthouse to the public record maintained by the Court in electronic form, but may have remote electronic access only to (B) any opinion, order, or decision of the Court, but not any other part of the case file.” (Emphasis added).

I most respectfully suggest that the Rule be further amended to add the headline hereof to the end of said Rule.

Stipulated decisions are sealed; why? Entire dockets are sealed without Court order; why?

Justice must not only be done, it must be seen to be done. Justice concealed is justice denied.