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Lacey v. Comm'r of Internal Revenue

United States Tax Court
Jun 20, 2023
No. 9761-16W (U.S.T.C. Jun. 20, 2023)

Opinion

9761-16W

06-20-2023

RICHARD E. LACEY, II, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

David Gustafson, Judge.

In this "whistleblower" case brought under section 7623(b), both parties filed motions (Docs. 28, 29) to remand the case to the IRS's Whistleblower Office. More than three years ago, we granted the motions and ordered periodic status reports. (See Docs. 30, 37, 41.) On May 5, 2023, the Commissioner filed his most recent status report, which states: "On May 4, 2023, the Whistleblower Office mailed petitioner a Supplemental Preliminary Denial Letter, which states that, if petitioner believes the preliminary decision as stated in the Supplemental Preliminary Denial Letter to be in error, he may provide comments to the Whistleblower Office within 30 days of the date listed on the letter." (Doc. 77, para. 13.) Petitioner Richard Lacey thereafter filed a status report that states: "Believing the WBO Supplemental Preliminary Denial Letter to be in error, Petitioner has provided comments to the WBO within 30 days of the date listed on the letter." (Doc. 78, para. 3.) Mr. Lacey has also filed a motion (Doc. 79) for non-binding mediation (for which provision is made in Rule 124(b)). It appears that the Commissioner's next status report is due July 5, 2023. It is

ORDERED that, in his status report due July 5, 2023, the Commissioner shall provide a recommendation as to further proceedings in this case. It is further

ORDERED that, no later than July 5, 2023, the Commissioner shall file a response to Mr. Lacey's motion for non-binding mediation.


Summaries of

Lacey v. Comm'r of Internal Revenue

United States Tax Court
Jun 20, 2023
No. 9761-16W (U.S.T.C. Jun. 20, 2023)
Case details for

Lacey v. Comm'r of Internal Revenue

Case Details

Full title:RICHARD E. LACEY, II, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jun 20, 2023

Citations

No. 9761-16W (U.S.T.C. Jun. 20, 2023)