In Uncategorized on 04/26/2023 at 16:44

Hi, Judge Holmes

First, Judge Elizabeth A. (“Tex”) Copeland gives IRS’ counsel and us a brief lecture on how to seal filed but unredacted exhibits. Here’s Andre Temnorod & Brianna Temnorod, et al., Docket No. 5114-19, filed 4/26/23.

IRS’ counsel phoned Judge Tex Copeland to tell her about the unredacteds. Exactly what the Judge was to do was not specified, but Judge Tex Copeland rose to the occasion as follows.

“The Court informed respondent that a temporary seal could be placed on the filing, but that a Motion would be necessary to permanently seal the documents. As such, the Court placed a temporary seal on the affected filing.” Order, at p. 1.

Leaving aside the split infinitive, both IRS’ counsel and the Temnorods’ trusty attorneys banged in a joint motion the next day, specifying which docs were to be sealed. They seem to have prepared a table showing what and where in each of the five (count ’em, five) consolidated cases the docs sought to be sealed were to be found.

The table is found at p. 1 of the Order. Check it out; it’s a good template if you’re stuck in a like situation.

The lesson is obvious: if you want someone to do something, make it easy for them to do it. With the table, the Judge can order the Clerk to follow the road map.

Second, my colleague Peter Reilly, CPA, informs me that last week 9 Cir affirmed Amr H. Mohsen, T. C. Memo. 2021-99, filed 8/11/21. I’d thoroughly forgotten Amr, as I expect all but readers with the prodigious memory of Mr. Reilly had likewise done, but the backstory is in my blogpost “Look Back? Look Out,” 8/11/21.

I can’t say I’m surprised. But I want to use this opportunity to remind my readers that I do not routinely follow Tax Court orders or opinions beyond their first appearance. Draw no inference or presumption that I will do so in any case. Mr. Reilly and his colleagues in the blogosphere and trade press have time and resources far beyond mine; Mr. Reilly, for example, has the resources of, which are far beyond my poor power to add or detract.

If you want to quote an opinion, assuming it’s available as precedent (orders, off-the-benchers, and Sum. Op.s aren’t, but you can try to lift the reasoning and cases therein cited that are precedential), first do a docket search for further developments. If an appeal is taken to the CCA, go to PACER and see what you can find, or if you don’t want to spend the money but can live dangerously, try Google searching. But I won’t do any of that as a rule.


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