Opinion
2353-21W
03-30-2022
TERENCE J. MIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On March 9, 2022, in the light of recent developments in a whistleblower case before the Court of Appeals for the District of Columbia Circuit, the court of appeals to which any appeal in this case would lie, respondent filed a motion to stay proceedings. On March 21, 2022, petitioner filed an objection to motion to stay proceedings.
The Court notes that 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 respondent's motion to stay proceedings is granted and the proceedings in this case are stayed. It is further
ORDERED that all other pending motions, if any, will be held in abeyance. It is further
ORDERED that, although these proceedings are stayed, on or before September 30, 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.