Opinion
31911-21
08-29-2023
LAWRENCE MARTIN SIMONS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of petitioner's Motion to Dismiss, filed August 25, 2023, and for cause, it is
ORDERED that the petition in this case shall be treated as a Petition for Whistleblower Action Under Code Section 7623(b)(4). It is further
ORDERED that the caption of this case is amended by adding the letter "W" to the docket number. It is further
ORDERED that the Clerk of the Court shall add the letter "W" to the docket sheet and other records of her office and process this case to trial or other disposition according to the procedures provided by Rules 340 through 345, Tax Court Rules of Practice and Procedure. It is further
ORDERED that, on or before September 19, 2023, respondent shall file an Objection, if any, to petitioner's Motion to Dismiss. Failure to file an objection may result in the granting of petitioner's motion.