Opinion
25293-18W
10-27-2023
WHISTLEBLOWER 25293-18W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
This case is currently assigned to Judge Joseph H. Gale. On January 30, 2023, respondent filed a Motion to Stay Proceedings (motion to stay). Respondent asserts in his motion to stay that this case should be stayed pending the outcome concerning jurisdictional issues involved in two cases, Kennedy v. Commissioner and Lissack v. Commissioner, which at that time were pending before the United States Court of Appeals for the District of Columbia Circuit (to which all whistleblower cases under section 7623 are appealable pursuant to section 7482(b)(1)). On March 1, 2023, petitioner filed an Opposition to Motion to Stay Proceedings.
At the present time, Kennedy v. Commissioner, No. 21-1133, remains pending before the appeals court. After respondent's motion to stay and petitioner's opposition were filed, the case of Lissack v. Commissioner was decided by the court of appeals on May 26, 2023. See Lissack v. Commissioner, 68 F.4th 1312 (D.C. Cir. 2023). The jurisdictional issues in Kennedy and Lissack do not appear to be squarely on point with the facts in this case. Accordingly, and consistent with our holding in Whistleblower 972-17W v. Commissioner, 159 T.C. (July 13, 2022), we will deny respondent's motion to stay.
Upon due consideration of the foregoing, it is
ORDERED that jurisdiction of this case is no longer retained by Judge Joseph H. Gale. It is further
ORDERED that this case is assigned to Chief Judge Kathleen Kerrigan. It is further
ORDERED that respondent's above-referenced Motion to Stay Proceedings is denied. It is further
ORDERED that, on or before December 27. 2023, the parties shall file written reports (preferably a joint report) concerning the then-current status of this case.