Opinion ID: 4172601
Heading Depth: 1
Heading Rank: 4

Heading: Motion to File Under Seal

Text: Chan argues the district court erred by failing to rule on his motion to file certain documents under seal. Specifically, Chan sought “leave to file materials pertaining to taxpayer and/or medical information under seal due to their sensitivity.” 6 R. Vol. 1 at 42. The district court did not rule on Chan’s motion, but based on its disposition of the case, we deem the motion denied. Under the circumstances, this would not have been an abuse of discretion. See United States v. Pickard, 733 F.3d 1297, 1302 (10th Cir. 2013) (“We review for an abuse of discretion the district court’s decisions regarding whether to seal or unseal documents.”). First, Chan has not shown sealing the documents would have been warranted. There is “a common-law right of access to judicial records.” Id. “Although this right is not absolute, there is a strong presumption in favor of public access.” Id. (internal quotation marks and citations omitted). A party seeking leave to file documents under seal “bears the burden of showing some significant interest that outweighs the presumption” of public access. Id. (internal quotation marks omitted). Chan does not identify the documents he seeks to file under seal with any specificity, nor does he explain why his interest in keeping them sealed outweighs the presumption of public access. Second, we have no reason to believe that allowing Chan to file the documents under seal would have changed the result. See Fed. R. Civ. P. 61 (“[T]he court must disregard all errors and defects that do not affect any party’s substantial rights.”). Chan argues the documents would have shown he sought an extension to file his 2008 tax return, but this is irrelevant to the timeliness of his refund claims. Chan’s first claim was untimely because he did not allege that he paid any tax in the three (or even three-and-a-half) years prior to the claim, see § 6511(b)(2)(A), and his second claim was untimely because Chan filed it more than three years after his return, see 7 § 6511(a). Both are true whether or not Chan had an extension. Chan also argues he would have submitted evidence showing he “was financially disabled from 2008 to 2016,” Opening Br. at 11, but he does not allege that he provided this evidence to the IRS with his refund claims. As explained above, Chan’s failure to do so precludes the district court from making a determination of financial disability. See Abston, 691 F.3d at 995.