Opinion
5859-21W
10-11-2023
CHARLES I. MIDDLETON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
By Order served February 6, 2023, the Court granted respondent's Motion to Stay Proceedings, filed January 31, 2023, and stayed the 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.) was decided by the United States Court of Appeals for the District of Columbia Circuit. On May 26, 2023, the D.C. Circuit issued its decision in Lissack rejecting Respondent's proposed jurisdictional test. See Lissack v. Commissioner, 68 F.4th 1312, 1320-21 (D.C. Cir. 2023). That same day, the D.C. Circuit issued a similar decision in Villa-Arce. See Villa-Arce v. Commissioner, 68 F.4th 1328, 1332 (D.C. Cir. 2023). On September 29, 2023, respondent filed a Motion to Lift Stay, and indicated therein that petitioner has no objection to the requested relief.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Lift Stay, filed September 29, 2023, is granted, and the stay of proceedings in this case is lifted. It is further
ORDERED that on or before November 13, 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. The status report shall include the parties' timeline for filing any motions relating to the scope of the administrative record.