From Casetext: Smarter Legal Research

McCoy v. Comm'r of Internal Revenue

United States Tax Court
May 19, 2023
No. 11909-22 (U.S.T.C. May. 19, 2023)

Opinion

11909-22

05-19-2023

WAUKEEN Q. MCCOY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Adam B. Landy, Special Trial Judge.

On April 7, 2023, Mr. McCoy filed a Motion for Recusal of Judge arguing that a conflict of interest exists which will prevent the undersigned from adjudicating the pending Motions to Seal in a fair and impartial manner. On May 10, 2023, the Commissioner filed a Response to the motion arguing that no factual basis or legal authority exists to compel the undersigned to recuse himself from this case. Without leave of the Court, Mr. McCoy filed a Reply to the Commissioner's Response, on May 12, 2023, renewing his initial arguments for the Court to grant his motion.

Out of an abundance of caution, the Court will grant Mr. McCoy's motion.

Upon due consideration, it is ORDERED that Mr. McCoy's Motion for Recusal of Judge, filed April 7, 2023, is granted.


Summaries of

McCoy v. Comm'r of Internal Revenue

United States Tax Court
May 19, 2023
No. 11909-22 (U.S.T.C. May. 19, 2023)
Case details for

McCoy v. Comm'r of Internal Revenue

Case Details

Full title:WAUKEEN Q. MCCOY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: May 19, 2023

Citations

No. 11909-22 (U.S.T.C. May. 19, 2023)