Opinion
2600-22W
05-16-2022
LUCIA NOEMI DAMINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On January 19, 2022, petitioner filed the petition to commence this whistleblower case pursuant to Internal Revenue Code section 7623. Attached to the petition is a copy of a notice of determination concerning whistleblower action dated December 14, 2021, which states in relevant part: "[T]he information you provided did not result in the collection of any proceeds. Therefore, you are not eligible for any award." On April 4, 2022, respondent filed a motion to dismiss for lack of jurisdiction.
By opinion issued January 11, 2022, in the case of Li v. Commissioner, 22 F.4th 1014 (D.C. Cir. Jan. 11, 2022), the Court of Appeals for the District of Columbia Circuit held that the Tax Court lacks jurisdiction of whistleblower cases involving threshold rejections of claims for whistleblower award. That ruling is not yet final. More recently, the court of appeals has been asked to consider whether this Court also lacks jurisdiction in cases involving denials of claims for whistleblower award where no proceeds have been collected based on the whistleblower's information. See Kennedy v. Commissioner, No. 21-1133 (D.C. Cir.). Because the D.C. Circuit Court of Appeals' rulings in these cases potentially affect our jurisdiction in this case, it is
ORDERED that the proceedings in this case are stayed. It is further
ORDERED that respondent's motion to dismiss for lack of jurisdiction will be held in abeyance pending further Orders of the Court. It is further 1
ORDERED that, although these proceedings are stayed, on or before November 14, 2022, the parties shall file status reports (preferably a joint report) concerning the then-current status of this case and the above-referenced cases of Li v. Commissioner and Kennedy v. Commissioner. 2