Opinion
26749-16W
09-09-2024
JOHN DEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge
On March 12, 2024, petitioner filed a Motion to Complete and Supplement the Administrative Record (motion to complete and supplement). In response to a Court Order, petitioner filed on August 5, 2024, a First Supplement to Motion to Complete and Supplement the Administrative Record (first supplement).
In his motion to complete and supplement, as supplemented, petitioner objected to certain redactions in the Administrative Record that respondent asserted were privileged, namely with respect to the section 6103(h)(4) flush language privilege and attorney-client privilege. The Court determined that it would need to review the disputed redactions in camera and rule on whether they were protected by the asserted privileges and is still in the process of reviewing those documents in camera.
However, in addition to the privilege dispute, petitioner asserted in his first supplement that the Administrative Record was incomplete, moved that extrarecord documents should be added to the administrative record, and further raised the application of Loper Bright Enters. v. Raimondo, 603 U.S.___ (June 28, 2024), to this case. The Court will direct respondent to file a response to petitioner's first supplement addressing petitioner's arguments with respect to whether the asserted extrarecord documents should be added to the Administrative Record and separately a memorandum of law addressing the application of Loper Bright Enters. v. Raimondo, 603 U.S.___ (June 28, 2024), to this case.
Upon due consideration and for cause, it is
ORDERED that, on or before October 9, 2024, respondent shall file a response to petitioner's First Supplement to Motion to Motion to Complete and Supplement the Administrative Record addressing whether the asserted extrarecord documents should be added to the administrative record. It is further
ORDERED that, on or before October 9, 2024, respondent shall file a memorandum of law, addressing petitioner's arguments in his First Supplement to Motion to Motion to Complete and Supplement the Administrative Record with respect to the application of Loper Bright Enters. v. Raimondo, 603 U.S.___ (June 28, 2024), to this case.