In re: Sealed Case, No. 17-1212 (D.C. Cir. 2019)Annotate this Case
Appellant asked to proceed anonymously before the tax court when challenging the IRS's denial of his application for a whistleblower award, but the tax court denied the request.
Determining that it had jurisdiction to hear this interlocutory appeal under the collateral order doctrine, the DC Circuit held that the tax court abused its discretion because identifying the appellant was not necessary to enable the public to gauge the extent to which serial filers affect the work of the tax court or whether any particular petitioner was a serial filer. Accordingly, the court remanded for the tax court to reconsider whether appellant has otherwise made out a fact-specific basis for protecting his identity under Tax Court Rule 345(a).