Fisher v. Comm'r of Internal Revenue

Full title: JAMES RONALD FISHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Jul 7, 2022

No. 7956-19W (U.S.T.C. Jul. 7, 2022)

Opinion

7956-19W

07-07-2022

JAMES RONALD FISHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lewis R. Carluzzo Chief Special Trial Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Lewis R. Carluzzo Chief Special Trial 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 Whistleblower Office has made a final determination to reject your claim for an award."

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 involving threshold rejections of claims for whistleblower award. The court of appeals' judgment in that case is now final.

Accordingly, upon due consideration of the foregoing, it is

ORDERED that respondent's motion to dismiss for lack of jurisdiction, filed May 18, 2022, is granted, and this case is dismissed for lack of jurisdiction. It is further

ORDERED that all other pending motions are moot.