Opinion
8414-22W
06-21-2022
IHOR KOZAK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On March 7, 2022, petitioner filed the petition to commence this whistleblower case. On June 15, 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 all pending motions will be held in abeyance. It is further
ORDERED that, although these proceedings are stayed, on or before October 20, 2022, respondent shall file a status report concerning the then-current status of this case and the above-referenced cases of Li v. Commissioner and Kennedy v. Commissioner.