Opinion
25539-10W
07-19-2023
ALBERT G. HILL, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos Special Trial Judge
On August 18, 2022, the Court issued an order granting petitioner's Motion to Supplement the Record, insofar as allowing the witness testimony of Cynthia Camuel, James Hogan, and the IRS Appeals Officer responsible for the appeal of the taxpayer's claim for refund, to be included in the administrative record. On July 14, 2023, respondent filed a Motion for Reconsideration of the Court's Order dated August 18, 2022. Respondent moved for reconsideration in light of the Court's clarification of discovery standards in whistleblower proceedings in Berenblatt v. Commissioner, 160 T.C. No. 14 (May 24, 2023). Respondent indicated that petitioner objected to the motion.
The Court previously ordered the parties to file status reports on or before July 31, 2023. Given the pending motion the parties will be relieved of filing such reports until disposition of the pending motion for reconsideration.
Upon due consideration, it is
ORDERED that, on or before August 8, 2023, petitioner shall file an objection to respondent's Motion for Reconsideration of the Court's Order dated August 18, 2022. It is further
ORDERED that the parties are relieved from filing status reports as required by the Court's Order filed June 6, 2023.