Whistleblower 2728-16W v. Comm'r of Internal Revenue

Full title: WHISTLEBLOWER 2728-16W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Feb 22, 2024

No. 2728-16W (U.S.T.C. Feb. 22, 2024)

Opinion

2728-16W

02-22-2024

WHISTLEBLOWER 2728-16W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Peter J. Panuthos Special Trial Judge

ORDER

Peter J. Panuthos Special Trial Judge

On September 14, 2023, respondent filed a Motion for Leave to File Motion to Dismiss for Lack of Jurisdiction (Entry No. 63). Attached to that filing is a Motion for Leave to Supplement Motion to Dismiss for Lack of Jurisdiction. It appears to the Court that Entry No. 63 was mischaracterized by respondent and that respondent intended instead to file a redacted version of his Motion for Leave to Supplement Motion to Dismiss for Lack of Jurisdiction With the Declaration of Felipe Castellanoz (Declaration of Felipe Castellanoz Attached), filed October 13, 2016 (Entry No. 19). The Court will recharacterize Entry No. 63 as respondent's Redacted Motion for Leave to Supplement Motion to Dismiss for Lack of Jurisdiction With the Declaration of Felipe Castellanoz (Declaration of Felipe Castellanoz Attached).

Also on September 14, 2023, respondent filed a redacted Motion for Leave to Supplement Motion to Dismiss for Lack of Jurisdiction (Entry No. 64). On the same date, the Court lodged a document attached to the motion titled "Motion to Dismiss for Lack of Jurisdiction." The second page of that lodged document is titled "Motion for Leave to Supplement Motion to Dismiss for Lack of Jurisdiction." It appears to the Court that the motion and lodged document are improper. Thus, the Court will strike Entry No. 64.

Premises considered, it is hereby

ORDERED that respondent's Motion for Leave to File Motion to Dismiss for Lack of Jurisdiction, filed September 14, 2023 (Entry No. 63) is recharacterized as respondent's Redacted Motion for Leave to Supplement Motion to Dismiss for Lack of Jurisdiction With the Declaration of Felipe Castellanoz (Declaration of Felipe Castellanoz Attached). It is further

ORDERED that respondent's Motion for Leave to Supplement Motion to Dismiss for Lack of Jurisdiction, filed September 14, 2023 (Entry No. 64) is deemed stricken from the record in this case.