Rule 616-1-3-.05 - Privacy Protection for Filings Made with The Tribunal(a) Except as otherwise required by these Rules or directed by the Tax Tribunal, in a filing with the Tribunal, a party or nonparty making the filing should refrain from including or should take appropriate steps to redact the following information: (1) Taxpayer identification numbers (e.g., Social Security numbers or employer identification numbers).(2) Dates of birth. If a date of birth is provided, only the year should appear.(3) Names of minor children. If a minor child is identified, only the minor child's initial should appear.(4) Financial account numbers. If a financial account number is provided, only the last four digits of the number should appear. The parties may also agree that the foregoing information does not have to be redacted, if they so desire.(b) The Tax Tribunal may order that a filing containing any of the information described in paragraph (a) of this Rule be made under seal without redaction. The Tax Tribunal may later unseal the filing or order the person who made the filing to file a redacted version for the public record.(c) For good cause, the Tax Tribunal may by order in a case: (1) Require redaction of additional information; or(2) issue a protective order that a trade secret or other confidential research, development, or commercial information not be disclosed or be disclosed only in a designated way.(d) A person making a redacted filing may also file an un-redacted copy under seal. The Tax Tribunal must retain the un-redacted copy as part of the record.(e) A person waives the protection of this Rule as to the person's own information by filing it without redaction and not under seal. The Clerk of the Tax Tribunal is not required to review documents filed with the Tax Tribunal for compliance with this Rule. The responsibility to redact a filing rests with the party or nonparty making the filing.(f) A party may correct an inadvertent disclosure of identifying information in a prior filing by submitting a properly redacted substitute filing within 60 days of the original filing without leave of the Tribunal, and thereafter only by leave of the Tribunal.(g) If a Tribunal Judge orders that any document or documents may be filed under seal, such document or documents shall not be available for public inspection and shall be transmitted to any appellate court in the same sealed manner.Ga. Comp. R. & Regs. R. 616-1-3-.05
O.C.G.A. § 50-13A-15(b).
Original Rule entitled "Privacy Protection for Filings Made with The Tribunal" adopted. F. Mar. 4, 2015; eff. Mar. 24, 2015.