Opinion
11400-20W
01-26-2022
Anthony William David Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
DAVID GUSTAFSON JUDGE.
This "whistleblower" case brought under I.R.C. section 7623, was filed in August 2020. Attached to the petition is a determination from the IRS's Whistleblower Office that stated, "In this case, the information you provided did not result in the collection of any proceeds. Therefore, you are not eligible for an award." The case was set for trial (see Doc. 5) at the Tax Court's session in New York City beginning March 28, 2022; but on January 21, 2022, the Commissioner filed a motion (Doc. 9) for a continuance, which motion cites a recent opinion in Li v. Commissioner, No. 20-1245, 2022 WL 97828, at *3 (D.C. Cir. Jan. 11, 2022), issued by the U.S. Court of Appeals for the District of Columbia Circuit--the court in which venue for an appeal in this case would apparently lie, see sec. 7482(b)(1). The Commissioner's motion indicates that he intends to file a jurisdictional motion based on Li v. Commissioner "after Li becomes a final, non-appealable decision and the D.C. Circuit issues its mandate". It is
ORDERED that the motion for a continuance is granted, in that this case is stricken from the calendar of the Court's upcoming trial session in New York City beginning March 28, 2022; this case will not be called for trial at that session; and the parties need not appear at that session. But it is further
ORDERED that the judge signing this order retains jurisdiction over this case. It is further
ORDERED that no later than April 25, 2022, the Commissioner shall file a status report unless before then he has filed a motion to dismiss.