From Casetext: Smarter Legal Research

Estaco v. Comm'r of Internal Revenue

United States Tax Court
Jul 21, 2023
No. 5596-23W (U.S.T.C. Jul. 21, 2023)

Opinion

5596-23W

07-21-2023

EDGAR A. DAMAS ESTACO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On July 17, 2023, respondent filed under seal a Motion to Dismiss for Lack of Jurisdiction (motion to dismiss). We will seal respondent's motion and direct respondent to also file a properly redacted copy of his motion to dismiss. We note that the case of Kennedy v. Commissioner, No. 21-1133 (D.C. Cir.), currently pending before the United States Court of Appeals for the District of Columbia Circuit (to which, absent a stipulation, all whistleblower cases are appealable), potentially affects our jurisdiction in this case.

Upon due consideration of the foregoing, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction 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, on or before August 14, 2023, respondent shall file a properly redacted copy of his Motion to Dismiss for Lack of Jurisdiction. It is further

ORDERED that the proceedings in this case are stayed pending a ruling by the court of appeals in Kennedy v. Commissioner. It is further

ORDERED respondent's Motion to Dismiss for Lack of Jurisdiction will be held in abeyance. It is further

ORDERED that, although the proceedings in this case are stayed, on or before November 27, 2023, the parties shall file written reports (preferably a joint report) concerning the then-current status of this case.


Summaries of

Estaco v. Comm'r of Internal Revenue

United States Tax Court
Jul 21, 2023
No. 5596-23W (U.S.T.C. Jul. 21, 2023)
Case details for

Estaco v. Comm'r of Internal Revenue

Case Details

Full title:EDGAR A. DAMAS ESTACO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jul 21, 2023

Citations

No. 5596-23W (U.S.T.C. Jul. 21, 2023)