Docket No. 4609-12W.
JOSEPH A. INSINGA,
COMMISSIONER OF INTERNAL REVENUE,
ORD E R
Now before the Court are two motions for leave to file friend-of-the-court briefs. Petitioner has consented to both motions, and respondent has objected. Upon consideration, it is
ORDERED that the motion for leave filed June 15, 2012, by the Ferraro Law Firm is denied, for the reasons stated in respondent’s objection. It is further
ORDERED that the motion for leave filed June 27, 2012, by the National Whistleblowers Center (“NWC”) is granted, and its brief shall be filed. It is further
ORDERED that respondent shall file a response to the NWC’s brief no later than September 24, 2012. Respondent’s objection to NWC’s motion for leave states (at 3) that “[t]here is long-standing jurisprudence in the Tax Court rejecting the application ofthe APA in Tax Court proceedings.” Respondent’s response to NWC’s brief shall include an explanation of how his position can be reconciled with Mayo Foundation v. United States, U.S. , 131 S.Ct. 704, 713 (2011), which (in a context different from this case) held that–
we are not inclined to carve out an approach to administrative review good for tax law only. To the contrary, we have expressly “[r]ecogniz[ed] the importance of maintaining a uniform approach to judicial review of administrative action.” Dickinson v. Zurko, 527 U.S. 150, 154, 119 S.Ct. 1816, 144 L.Ed.2d 143 (1999). See, e.g., Skinner v. MidAmerica Pzpeline Co., 490 U.S. 212, 222-223, 109 S.Ct. 1726, 104 L.Ed.2d 250 (1989) (declining to apply “a different and stricter nondelegation doctrine in cases where Congress delegates discretionary authority to the Executive under its taxing power”).
It is further
ORDERED that, in addition to ordinary service on the parties, the Clerk ofthe Court shall serve a copy ofthis order on the following:
Scott A. Knott, Gregory S. Lynam, and Erica L. Brady
The Ferraro Law Firm
4000 Ponce de Leon Blvd., Suite 700
Miami, FL 33146
Zerbe, Fingeret, Frank & Jaday
6257 N. 22nd St.
Arlington, VA 22205
Stephen M. Kohn
Kohn, Kohn, and Colapinto, LLP
3233 P St., NW
Washington, DC 20007
(Signed) David Gustafson
Dated: Washington, D.C.
July 30, 2012
SERVED Jul 31 2012