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.