Opinion
24078-22W
03-06-2023
JOSEPH JAY CAMEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 13, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Identifying information with respect to the target taxpayers in this case was not redacted from the attachments to that motion. By Order issued January 27, 2023, the Court temporarily sealed respondent's motion. On February 17, 2023, respondent filed a redacted Motion to Dismiss for Lack of Jurisdiction. On February 21, 2023, respondent filed a Reference List of Redacted Information Related to Motion to Dismiss.
Currently pending before the U.S. Court of Appeals for the D.C. Circuit (to which all whistleblower cases under section 7623 are appealable pursuant to section 7482(b)(1)) are several cases in which that court has been asked to consider whether the Tax Court has subject matter jurisdiction to hear whistleblower cases where the whistleblower claim has been denied because no action was taken and/or no proceeds were collected based on the whistleblower's information. Those cases are Kennedy v. Commissioner, No. 21-1133; Lissack v. Commissioner, No. 21-1268; Villa-Arce v. Commissioner, No. 21006; and In re Sealed Case, No. 21-1197. Because the rulings in those cases potentially affect the Court's jurisdiction in this case, we will stay the proceeding in this case pending resolution of those cases by the D.C. Circuit Court of Appeals.
Upon due consideration, it is
ORDERED that respondent's unredacted Motion to Dismiss for Lack of Jurisdiction, filed January 13, 2023, shall remain sealed from public view and shall not be inspected by any person or entity not a party to this case, except by an Order of the Court. It is further
ORDERED that respondent's Reference List of Redacted Information Related to Motion to Dismiss, filed February 21, 2022, is sealed from public view and shall not be inspected by any person or entity not a party to this case, except by an Order of the Court. It is further ORDERED that the proceedings in this case are stayed pending further direction by the Court.