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Magbual v. Comm'r of Internal Revenue

United States Tax Court
Sep 2, 2022
No. 6321-20W (U.S.T.C. Sep. 2, 2022)

Opinion

4962-20W

09-02-2022

JOHN N. MAGBUAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On July 5, 2022, the Court ordered that this case be dismissed for lack of jurisdiction. In so ordering, we relied on the opinion of the United States Court of Appeals for the District of Columbia Circuit's opinion in Li v. Commissioner, 22 F.4th 1014 (D.C. Cir. 2022), holding that we lack subject matter jurisdiction of whistleblower cases, like this one, that involve a rejection of a claim for a whistleblower award. In our Order dismissing this case for lack of jurisdiction, we stated that the judgment in Li was final.

On August 30, 2022, the Supreme Court docketed a petition for writ of certiorari as of June 16, 2022. Because a party timely sought a writ of certiorari, Li is not final. Accordingly, it is

ORDERED that the Court's Order and Order of Dismissal for Lack of Jurisdiction entered July 5, 2022, is vacated and set aside. The parties are reminded that, pursuant to the Court's Order served March 28, 2022, the proceedings in this case are stayed pending a final judgment in Li. Although proceedings in this case are stayed, it is further

ORDERED that, on or before December 16, 2022, the parties shall file status reports concerning the then-current status of this case and the case of Li v. Commissioner. This due date supersedes any due date previously set for status reports.


Summaries of

Magbual v. Comm'r of Internal Revenue

United States Tax Court
Sep 2, 2022
No. 6321-20W (U.S.T.C. Sep. 2, 2022)
Case details for

Magbual v. Comm'r of Internal Revenue

Case Details

Full title:JOHN N. MAGBUAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Sep 2, 2022

Citations

No. 6321-20W (U.S.T.C. Sep. 2, 2022)