Opinion
35925-21W
03-09-2022
Tracey Nicole Forney aka Tracey N. Briggs-Hall Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
By opinion issued January 11, 2022, in 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 jurisdiction to hear cases involving threshold rejections of claims for whistleblower award. That ruling is not yet final. More recently, the court of appeals has been asked to consider whether this Court also lacks jurisdiction in cases involving denials of claims for whistleblower award where no proceeds were collected based on the whistleblower's information. See Kennedy v. Commissioner, No. 21-1133 (D.C. Cir.). Because the D.C. Circuit Court of Appeals' rulings in these cases potentially affect our jurisdiction in this case, it is
ORDERED that the proceedings in this case are stayed. It is further
ORDERED that, although the proceedings are stayed, on or before September 7, 2022, the parties shall file status reports (preferably a joint report) concerning the then-current status of this case and the above-referenced cases of Li v. Commissioner and Kennedy v. Commissioner.