Opinion
6983-19W
05-31-2023
ARTHUR M. BIALER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson, Judge
In this "whistleblower" case under I.R.C. section 7623(b), three motions are pending: (1) the Commissioner's motion (Doc. 125, supplemented by Doc. 130) to stay this case, pending the outcome of cases pending in the U.S. Court of Appeals for the D.C. Circuit, to which motion petitioner objects; and (2) petitioner's two motions to compel (Docs. 127, 132), to which the Commissioner has filed responses (see Docs. 131, 135), to which petitioner has replied (see Docs. 131, 140). Three recent opinions--one issued by this Court in Berenblatt v. Commissioner, 160 T.C. No. 14 (May 24, 2023), and two issued by the U.S. Court of Appeals for the D.C. Circuit in Lissack. v. Commissioner, No. 21-1268 (D.C. Cir. May 26, 2023), and Villa-Arce v. Commissioner, No. 22-1006 (D.C. Cir. May 26, 2023)--may affect the parties' positions as to the pending motions to compel. We will order further filings on those motions so that the parties may address those recent opinions. To that end, is
ORDERED that the Commissioner's motion to stay (Doc. 125), as supplemented (Doc. 130), is denied as moot. It is further
ORDERED that, no later than June 30, 2023, the Commissioner shall file a supplement to his responses (Docs. 131, 135) to petitioner's motions to compel (Docs. 127, 132); and that no later than July 28, 2023, petitioner shall file a supplement to his replies (Docs. 131, 140) to those responses.