26 U.S.C. § 7461 : US Code - Section 7461: Publicity of proceedings

Search 26 U.S.C. § 7461 : US Code - Section 7461: Publicity of proceedings

(a) General rule
Except as provided in subsection (b), all reports of the Tax
Court and all evidence received by the Tax Court and its divisions,
including a transcript of the stenographic report of the hearings,
shall be public records open to the inspection of the public.
(b) Exceptions
(1) Trade secrets or other confidential information
The Tax Court may make any provision which is necessary to
prevent the disclosure of trade secrets or other confidential
information, including a provision that any document or
information be placed under seal to be opened only as directed by
the court.
(2) Evidence, etc.
After the decision of the Tax Court in any proceeding has
become final, the Tax Court may, upon motion of the taxpayer or
the Secretary, permit the withdrawal by the party entitled
thereto of originals of books, documents, and records, and of
models, diagrams, and other exhibits, introduced in evidence
before the Tax Court or any division; or the Tax Court may, on
its own motion, make such other disposition thereof as it deems
advisable.