Opinion
21043-19W
07-05-2022
LADARRELLE R. DIXON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
Petitioner seeks in this case review of a notice of determination under section 7623 concerning whistleblower action. The notice of determination on which this case is based states: "The claim has been rejected because the IRS decided not to pursue the information you provided."
By opinion issued January 11, 2022, in the case of Li v. Commissioner, 22 F.4th 1014 (D.C. Cir. 2022), the Court of Appeals for the District of Columbia Circuit held that the Tax Court lacks subject matter jurisdiction of whistleblower cases, such as this one, involving threshold rejections of claims for whistleblower award. By Order issued March 8, 2022, proceedings in this case were stayed pending the final outcome of Li v. Commissioner. On June 8, 2022, respondent filed a motion to lift stay of proceedings. As the court of appeals' judgment in Li v. Commissioner is now final, we will grant respondent's motion to lift stay of proceedings.
Accordingly, upon due consideration of the foregoing, it is
ORDERED that respondent's motion to lift stay of proceedings is granted. It is further
ORDERED that this case is dismissed for lack of jurisdiction. It is further
ORDERED that the parties are no longer required to file status reports on or before September 8, 2022. It is further
ORDERED that all pending motions are denied as moot.