Extract
Kenneth William Kasper, (2011)
137 T.C. No. 4
UNITED STATES TAX COURT KENNETH WILLIAM KASPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13399-10W. Filed July 12, 2011.On Jan. 29, 2009, P filed with R a claim for a whistleblower award under sec. 7623(b)(4), I.R.C., implicating a public corporation and its CEO. R bifurcated P's whistleblower claim into a claim for the corporation and another for its CEO. On June 19, 2009, R purportedly issued a letter for each claim, denying both on the basis that P did not meet the appropriate criteria for an award under sec. 7623(b), I.R.C.On May 3, 2010, P contacted R about the status of his whistleblower claim. His letter referenced only the claim implicating the CEO. On May 24, 2010, R responded by sending P a copy of the denial letter pertaining to the claim as to the CEO. On June 14, 2010, P filed a petition with this Court seeking review of R's denial of the whistleblower claim as to the CEO.R filed a motion to dismiss this case for lack of jurisdiction on two grounds: First,...See the full content of this document
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