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De Angelo v. Comm'r of Internal Revenue

United States Tax Court
Aug 31, 2022
No. 4507-20W (U.S.T.C. Aug. 31, 2022)

Opinion

4507-20W

08-31-2022

ANTHONY J. DE ANGELO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Ronald L. Buch Judge

On July 6, 2022, we ordered that this case be dismissed for lack of jurisdiction. In so ordering, we relied on the opinion of the Court of Appeals for the District of Columbia's opinion in Li v. Commissioner, 22 F.4th 1014 (D.C. Cir. 2022), holding that we lack subject matter jurisdiction over whistleblower cases, like this one, that involve a rejection of a claim for a whistleblower award. In our order of dismissal, 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 of dismissal dated July 6, 2022, is vacated.


Summaries of

De Angelo v. Comm'r of Internal Revenue

United States Tax Court
Aug 31, 2022
No. 4507-20W (U.S.T.C. Aug. 31, 2022)
Case details for

De Angelo v. Comm'r of Internal Revenue

Case Details

Full title:ANTHONY J. DE ANGELO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 31, 2022

Citations

No. 4507-20W (U.S.T.C. Aug. 31, 2022)