Opinion
5859-21W
02-06-2023
CHARLES I. MIDDLETON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
On January 31, 2023, respondent filed a Motion to Stay Proceedings (respondent's motion), requesting the Court stay proceedings in this case until the jurisdictional question in Lissack v. Commissioner, No. 21-1268 (D.C. Cir.) and Villa-Arce v. Commissioner, No. 22-1006 (D.C. Cir.) is decided by the United States Court of Appeals for the District of Columbia because the claims in this case appear to raise the same jurisdictional issue. Respondent's motion indicates that petitioner does not object to the granting of the motion.
Upon due consideration, and for cause, it is
ORDERED that respondent's Motion to Say Proceedings, filed January 31, 2023, is granted, and the proceedings in this case are stayed. It is further
ORDERED that this case is stricken from the San Diego, California, trial session of the Court scheduled to commence on May 15, 2023, with jurisdiction retained by the undersigned. It is further
ORDERED that on or before August 2, 2023, the parties shall file a joint status report (or separate reports if a joint report is not possible) of the then-present status of this case.