Farsura v. QC Terme US Corp

Background

The plaintiffs filed a reply supporting their motion for leave to amend the complaint. They also filed a supporting declaration, identified as ECF No. 264, with exhibits under seal. QC Terme US requested an order sealing Exhibits I, J, K, and L to that declaration. The plaintiffs did not oppose keeping the exhibits sealed.

The Request to Seal

QC Terme US stated that the exhibits contain tax returns for QC Terme US Holding LLC for 2016, 2017, 2018, and 2020. It relied on 26 U.S.C. § 6103(a), which provides that tax returns and return information are confidential. QC Terme US also stated that it had designated the documents as confidential when producing them and that the plaintiffs had not challenged those designations under the protective order.

The request also cited the rules governing public access to court records. Those rules require the court to weigh the public’s access rights against competing interests when the records qualify as judicial documents. QC Terme US argued that the confidentiality protections for tax information justified sealing even if the exhibits were judicial documents. It also pointed to an earlier order in the same case sealing materials related to tax returns.

Ruling

Judge Robert W. Lehrburger granted the request. The court ordered Exhibits I, J, K, and L to ECF No. 264 sealed. The opinion does not provide additional reasoning beyond the order’s notation that the request was granted.