Whistleblower 8844-19W v. Comm'r of Internal Revenue, 8844-19W

CourtUnited States Tax Court
Writing for the CourtKathleen Kerrigan, Chief Judge
PartiesWHISTLEBLOWER 8844-19W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Number8844-19W
Decision Date12 January 2023

WHISTLEBLOWER 8844-19W, Petitioner
v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

No. 8844-19W

United States Tax Court

January 12, 2023


ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

Petitioner seeks in this case review of a notice of determination under section 7623 concerning whistleblower action. The notice of determination on which this case is based states in relevant part: "The Whistleblower Office has made a final decision to reject your claim for an award. The claim has been rejected because the IRS [Internal Revenue Service] decided not to pursue the information you provided."

By opinion issued January 11, 2022, in the case of Li v. Commissioner, 22 F.4th 1014 (D.C. Cir. 2022), the U.S. Court of Appeals for the District of Columbia Circuit (to which all whistleblower cases under section 7623 are appealable pursuant to section 7482(b)(1)) held that the Tax Court lacks subject matter jurisdiction of whistleblower cases, such as this one, in which the IRS rejects the whistleblower claim and therefore does not commence any administrative or judicial proceeding based on the whistleblower's information. On March 8, 2022, the Court issued an Order staying the proceedings in this case. Thereafter, based on the holding in Li, by Order of Dismissal for Lack of Jurisdiction (order of dismissal), issued July 1, 2022, the Court lifted the stay of proceedings and dismissed this case for lack of jurisdiction.

On August 30, 2022, the Supreme Court docketed a petition for writ of certiorari, filed by the whistleblower in Li, as of June 16, 2022. Accordingly, by Order issued September 2, 2022, this Court vacated and set aside the order of dismissal and reminded the parties that the proceedings in this case were stayed. By order issued October 31, 2022, the Supreme Court denied the whistleblower's petition for a writ of certiorari in Li.

A review of the Supreme Court docket in Li reflects that a petition for rehearing of the order denying the writ of certiorari has not been docketed, as of the date of this Order. See U.S. Sup. Ct. Rule 44(2) (providing that such a petition must be filed "within 25 days after the date of the order of denial"). Accordingly, we conclude that the judgment in Li is now final and will thus dismiss this case for lack of jurisdiction.

Upon due consideration of the foregoing, it is

1

ORDERED that the stay of proceedings in this case is lifted. It is further

...

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