Opinion
25631-15W
08-14-2023
JOHN R. DEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega, Judge
By Order issued July 10, 2023, the Court directed respondent to file a supplement to his Motion to Stay Proceedings (motion to stay), filed March 2, 2023, setting forth his views as to whether the motion to stay was moot and his intentions regarding other future motions. On August 7, 2023, respondent filed a First Supplement to Motion to Stay Proceedings (supplement) and a Motion to Withdraw Motion to Stay Proceedings (motion to withdraw).
By that same Order, we also informed petitioner that he could file a response by August 7, 2023; as of the date of this Order, petitioner has not filed a response.
In the supplement and motion to withdraw, respondent contends that the D.C. Circuit's decisions in Lissack v. Commissioner, 68 F.4th 1312 (D.C. Cir. 2023) and Villa-Arce v. Commissioner, 68 F.4th 1328 (D.C. Cir. 2023) resolve the jurisdictional issue in this case and represents that he no longer seeks a stay. In the supplement, respondent also represents that he intends to file a motion for summary judgment.
On the basis of respondent's representations, we will grant the motion to withdraw and thus withdraw the motion to stay. We will also direct respondent to file the administrative record and any dispositive motion within 30 days of the date of this Order.
Finally, we note that entire record in this case has been temporarily sealed since October 26, 2015, pending resolution of petitioner's Motion to Proceed Anonymously. By Order issued, July 6, 2023, the Court denied petitioner's Motion to Proceed Anonymously, filed October 9, 2015, and directed petitioner to file any notice of appeal of that Order by August 4, 2023. To date, petitioner has not filed any notice of appeal. Accordingly, we will lift the temporary seal on the entire record in this case.
Accordingly, it is
ORDERED that respondent's Motion to Withdraw Motion to Stay Proceedings, filed August 7, 2023, is granted. It is further
ORDERED that respondent's Motion to Stay Proceedings, filed March 2, 2023, and supplemented on August 7, 2023, is deemed withdrawn. It is further
ORDERED that on or before September 11, 2023, respondent shall file the administrative record and any dispositive motion that he intends to file. It is further
ORDERED that the temporary seal in this case is lifted.