Opinion
26749-16W
07-11-2023
ORDER
Diana L. Leyden, Special Trial Judge
In this case there is pending respondent's Motion to Modify Order Dated February 10, 2020 (Index No. 37). By Order served September 23, 2022, the proceedings in this case were stayed and the pending motion was held in abeyance until the U.S. Court of Appeals for the District of Columbia Circuit issued an opinion in either Kennedy v. Commissioner, No. 21-1133, or Lissack v. Commissioner, No. 21-1268. The Court of Appeals issued an opinion in Lissack v. Commissioner on May 26, 2023. Lissack v. Commissioner, 68 F.4th 1312 (D.C. Cir. 2023). While not addressed in the Court's Order, the Court of Appeals also issued a related opinion in Villa-Arce v. Commissioner, No. 22-1006. By Order served July 6, 2023, the stay in this case was lifted nunc pro tunc as of June 1, 2023. Further, the Court issued an opinion in Berenblatt v. Commissioner, 160 T.C. No. 14 (May 24, 2023), which addressed the standard for determining requests for discovery in whistleblower cases. The Court will continue to hold respondent's Motion to Modify Order Dated February 10, 2020, in abeyance.
The entire record in this case has been temporarily sealed since December 20, 2016, pending resolution of petitioner's Motion to Proceed Anonymously. The Court denied petitioner's Motion to Proceed Anonymously, as supplemented, by Order served June 1, 2023. The time for petitioner to file any notice of appeal regarding that Order has passed and the Court will lift the temporary seal on the entire record in this case.
Upon due consideration, it is
ORDERED that the temporary seal in this case is lifted. It is further
ORDERED that no later than August 7, 2023, respondent shall file a Memorandum of Law addressing the application of Berenblatt to respondent's Motion to Modify Order Dated February 10, 2020. It is further
ORDERED that no later than August 7, 2023, petitioner shall file a Memorandum of Law addressing the application of Berenblatt to respondent's Motion to Modify Order Dated February 10, 2020.