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Broderick v. Comm'r of Internal Revenue

United States Tax Court
Sep 8, 2022
No. 15328-21W (U.S.T.C. Sep. 8, 2022)

Opinion

15328-21W

09-08-2022

THOMAS L. BRODERICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

By Order to Show Cause issued July 15, 2022, the Court directed the parties to show cause in writing why this case should not 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 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 to Show Cause, we stated that the judgment in Li was final.

On August 30, 2022, the United States 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 to Show Cause, issued July 15, 2022, is discharged. The parties are reminded that, pursuant to the Court's Order served March 7, 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. It is further

ORDERED that all pending motions will be held in abeyance until further direction by the Court.


Summaries of

Broderick v. Comm'r of Internal Revenue

United States Tax Court
Sep 8, 2022
No. 15328-21W (U.S.T.C. Sep. 8, 2022)
Case details for

Broderick v. Comm'r of Internal Revenue

Case Details

Full title:THOMAS L. BRODERICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Sep 8, 2022

Citations

No. 15328-21W (U.S.T.C. Sep. 8, 2022)