Opinion
32212-15 21530-16 2241-18
08-21-2023
DENNIS M. CURTIN, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge.
On August 15, 2023, Mr. Curtin filed a Motion for Reconsideration of Order Denying Motion to Declare 26 U.S.C. Section 7443(f) Unconstitutional Or, In the Alternative, Leave to Take an Interlocutory Appeal. For the reasons stated in the Court's Order dated August 1, 2023, we will deny reconsideration. As for an interlocutory appeal, section 7482(a)(2) requires a "substantial ground for difference of opinion." As noted in the Court's Order and acknowledged in Mr. Curtin's motions, the only court opinions to address the constitutionality of section 7443(f) have all held the provision to be constitutional. Thus, Mr. Curtin has failed to satisfy the criteria for certification for interlocutory appeal. Accordingly, it is
ORDERED that Mr. Curtin's Motion for Reconsideration of Order Denying Motion to Declare 26 U.S.C. Section 7443(f) Unconstitutional Or, In the Alternative, Leave to Take an Interlocutory Appeal is denied.