Opinion
1874-22S
10-13-2022
EDMUND JOHN WIATR, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Other than to note that the Tax Court has long declined to enforce the provisions of the Freedom of Information Act, see Davis v. Commissioner, 65 T.C. 1014, 1024 (1976); Bennett v. Commissioner, T.C. Memo. 1997-505; Maple v. Commissioner, T.C. Memo. 1990-567; Ballard v. Commissioner, T.C. Memo. 1987-471, aff 'd, 851 F.2d 359 (5th Cir. 1988), and that the Tax Court is not subject to the Freedom of Information Act, which by its terms does not apply to "the courts of the United States," 5 U.S.C. § 552(f)(1); Megibow v. Clerk of the U.S. Tax Court, 432 F.3d 387 (2d Cir. 2005); Byers v. U.S. Tax Court, 211 F.Supp.3d 240 (D.D.C. Sep. 30, 2016), to the extent that petitioner's Motion for Leave to File Petition for Writ of Mandamus, filed October 7, 2022, is seeking relief contemplated in I.R.C. section 7482(a)(2), it is
ORDERED that petitioner's above-referenced Motion is denied.