Opinion
6417-20W
07-19-2022
WHISTLEBLOWER 6417-20W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge.
On March 24, 2022, the Commissioner moved for a continuance from the Court's April 25, 2022, trial session in New York, New York. Petitioner did not object to the continuance, and we granted the motion. In granting the motion, we further held in abeyance the Commissioner's motion for summary judgment and petitioner's motion to compel production of documents, pending the D.C. Circuit's resolution of the appeal of this Court's decision in Kennedy v. Commissioner, T.C. Memo. 2021-3 (2021), and any further appeal of the D.C. Circuit's decision in Li v. Commissioner, 22 F.4th 1014 (D.C. Cir. 2022).
Petitioner has since moved for reconsideration, pointing out that this case presents issues wholly distinct from those addressed in Li and Kennedy. [Doc. 66.] The Commissioner in large part agrees with petitioner's synopsis, although he believes that the D.C. Circuit's resolution in Kennedy might illuminate the Court's jurisdiction to review certain categories of denials. [Doc. 69 at 5.]
In light of the parties' representations, we will grant petitioner's motion for reconsideration and proceed to consider the motions before us. Should the D.C. Circuit's resolution of Kennedy bear on this case, we will afford the parties an opportunity to address it. Upon due consideration, it is therefore
ORDERED that petitioner's motion for reconsideration of Order, filed April 25, 2022, is granted in that the March 29, 2022, Order is vacated and set aside. It is further
ORDERED that the Commissioner's motion for continuance is granted insofar as this case is continued from the April 25, 2022, New York, New York, trial session, with jurisdiction retained by the undersigned Judge. It is further
ORDERED that petitioner's seriatim reply brief, filed March 25, 2022, is hereby stricken from the Court's record, as it appears that the document was filed in the wrong case. It is further
ORDERED that, on or before August 9, 2022, petitioner shall file a reply to the Commissioner's notice of objection to motion to compel production of documents. It is further
ORDERED that, on or before August 18, 2022, petitioner shall file a response to the Commissioner's motion for summary judgment.