Opinion
972-17W
03-29-2023
WHISTLEBLOWER 972-17W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro, Judge
In this action pursuant to section 7623(b), petitioner asks the Court to review the denial of a claim for a whistleblower award. The case was assigned to the undersigned judge for trial or other disposition on December 14, 2021. The Court filed an Opinion (159 T.C. No. 1) on July 13, 2022, addressing some, but not all, of the issues in the case.
Unless otherwise indicated, all statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times.
A review of the Docket in this case appears to show that the Court has not yet addressed petitioner's Motion to Compel Discovery (Doc. 79) filed November 2, 2018, and petitioner's Motion for Leave to File Supplement to the Administrative Record (Doc. 127) filed February 9, 2021. The Commissioner filed a Response to Petitioner's Motion to Compel Discovery (Doc. 90) on December 21, 2018, and a Response to Petitioner's Motion for Leave to Supplement the Administrative Record (Doc. 156) on January 12, 2023. Petitioner filed a Reply (Doc. 159) to the latter response on January 26, 2023.
Further, based on a review of the parties' recent status reports, the Court is unclear on whether petitioner considers the Motion to Compel Discovery (Doc. 79) as still pending in light of, among other things, respondent's provision of updated interrogatory responses and the supplemented, less redacted, administrative record.
Upon due consideration, it is hereby
ORDERED that, on or before April 5, 2023, petitioner will file a status report explaining whether the Motion to Compel Discovery (Doc. 79) remains outstanding or has become moot. If the Motion has not become moot, the status report should set out with specificity any issues that have already been resolved.