Because Ms. Applebaum had left the IRS in May 2015, she could not have issued queries to the IDRS system in November 2016 and July 2017 when respondent filed his motions for summary judgment. See, e.g., Whistleblower 14376-16W v. Commissioner, T.C. Memo. 2017-181, at *2; Gonzalez v. Commissioner, T.C. Memo. 2017-105, 113 T.C.M. (CCH) 1475, 1476-1477; Perales v. Commissioner, T.C. Memo. 2017-90, 113 T.C.M. (CCH) 1423, 1424. See, e.g., Feldman v. Commissioner, T.C. Memo. 2017-148, at *2; McCree v. Commissioner, T.C. Memo. 2017-145, at *1-*2; Daniel v. Commissioner, T.C. Memo. 2017-82, 113 T.C.M. (CCH) 1397, 1397.