Opinion
19073-17W
01-11-2023
WHISTLEBLOWER 19073-17W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Albert G. Lauber, Judge
On October 15, 2018, petitioner filed a Motion for Partial Summary Judgment (MPSJ). By Order served August 14, 2019, the Court denied the MPSJ. By Order served September 11, 2019, the Court vacated its previous Order and ordered the MPSJ be held in abeyance. On November 1, 2021, respondent filed a Motion for Summary Judgment. On January 19, 2022, the parties filed a Proposed Stipulated Decision.
On December 6, 2022, petitioner filed a status report indicating that he no longer desires to litigate this whistleblower award case. By Order served December 19, 2022, we noted that, under Jacobson v. Commissioner, 148 T.C. 68 (2017), a petition in a whistleblower case may be voluntarily dismissed upon motion by the claimant. On December 22, 2022, petitioner filed an unopposed Motion to Dismiss this case.
In consideration of the foregoing, and for cause, it is
ORDERED that petitioner's MPSJ, filed October 15, 2018, is denied as moot. It is further
ORDERED that respondent's Motion for Summary Judgment, filed November 1, 2021, is denied as moot. It is further
ORDERED that the Proposed Stipulated Decision, filed January 19, 2022, is hereby stricken from the record of this case. It is further
ORDERED that petitioner's Motion to Dismiss, filed December 22, 2022, is granted, and this case is dismissed.