Opinion
9761-16W
11-29-2023
RICHARD E. LACEY, II, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge.
This is a "whistleblower" case under I.R.C. section 7623(b). In compliance with our order (Doc. 91), each party filed a status report recommending a schedule for further proceedings. The report of petitioner Richard Lacey (Doc. 92) recommends proceedings that relate to the merits of his whistleblower claim and the IRS's non-action in response to it. The Commissioner's report (Doc. 94) states that he contends that the Court lacks jurisdiction and that he will file a motion to dismiss the case. Recent decisions of the U.S. Court of Appeals for the D.C. Circuit do raise jurisdictional question here, and we should resolve our jurisdiction before proceeding to the merits. It is therefore
ORDERED that, no later than December 29, 2023, the Commissioner shall file his motion to dismiss; that, no later than January 29, 2024, Mr. Lacey shall file a response to the motion; and that, no later than February 29, 2024, the Commissioner shall file a reply to Mr. Lacey's response.