Opinion
6417-20W
10-12-2022
WHISTLEBLOWER 6417-20W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge.
On September 16, 2022, respondent filed a motion to stay proceedings and the Court subsequently issued an Order directing petitioner to file a response to that motion.
On October 7, 2022, petitioner filed a motion and memorandum in support thereof to impose sanctions. Included in petitioner's memorandum was petitioner's response to respondent's motion to stay proceedings. Under Tax Court Rule 54(b), motions shall be separately stated and not joined together. We will accordingly strike petitioner's memorandum in support of motion to impose sanctions. Upon due consideration, it is
ORDERED that petitioner's memorandum in support of motion to impose sanctions is stricken from the Court's record. It is further
ORDERED that, on or before October 19, 2022, petitioner shall file a response to respondent's motion to stay proceedings. It is further
ORDERED that, on or before October 19, 2022, petitioner may file any supporting memoranda in support of the motion to impose sanctions.