Opinion
11725-20W
12-28-2022
ANDREW BILL KATAKIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
ALBERT G. LAUBER JUDGE
On January 11, 2022, the U.S. Court of Appeals for the D.C. Circuit issued its opinion in Li v. Commissioner, 22 F.4th 1014 (D.C. Cir. 2022). The D.C. Circuit held that the Tax Court lacks jurisdiction over certain determinations by the IRS Whistleblower Office. On December 20, 2022, respondent filed a status report stating that, given the supposed lack of finality in Li, he was "waiting for a resolution" to determine whether he will file a motion to dismiss the instant case for lack of jurisdiction. The U.S. Supreme Court had in fact denied the petition for certiorari in Li several weeks previously. See No. 22-185, 2022 WL 16541982 (Oct. 31, 2022).
Due to a clerical error, we issued an Order on December 23, 2022, directing respondent to file an appropriate motion or a status report by December 29, 2022. We will vacate that Order and request that respondent file an appropriate motion or status report by February 22, 2023. Upon due consideration, it is
ORDERED that the Order issued December 23, 2022, is vacated and set aside. It is further
ORDERED that respondent shall file, on or before February 22, 2023, an appropriate motion or a status report detailing the then-present status of the case.