When Tax Court documents can be sealed has been a good source of blogfodder for ten (count ’em, ten) years, especially when other sources fall fallow. For example, see my blogpost “Guess Who Reads My Blog? – Part Deux,” 8/11/14.

Cora J. Herron, Taji Rayshard Jacobs, Next Friend, Docket No. 1363-24, filed 3/18/24, shows how working with IRS’ counsel can protect personal information. IRS moves to change parties and amend caption, a standard motion. Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan tells the story.

“…respondent advised that the petition herein on behalf of Cora J. Herron was filed, and signed, by her nephew Taji Rayshard Jacobs. The motion further explained that petitioner was 89 years old and under full-time care, as well as that Taji Rayshard Jacobs had been appointed as her attorney-in-fact via a power of attorney. A copy of the power of attorney was attached to the motion. Given those circumstances, respondent requested that Taji Rayshard Jacobs be recognized as next friend of petitioner for purposes this case, and respondent noted that, per Taji Rayshard Jacobs, there was no objection to thegranting of the motion.

“Subsequently… respondent filed a Motion for Leave To File First Supplement to Motion to Substitute Parties and Change Caption Under Seal … and simultaneously lodged therewith the corresponding First Supplement to Motion to Substitute Parties and Change Caption. Attached to the supplement was documentation establishing petitioner’s medical condition and resultant incompetence independently to pursue this case.” Order, at p. 1.

Medical information is sealed, of course, to protect privacy, as required by law.

And a Taishoff “Good Job” to IRS’ counsel AMB and JLL.