Opinion
3319-20W
07-12-2022
RYAN CHARLES HOLMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Richard T. Morrison Judge.
Petitioner seeks in this case review of two notices of determination under section 7623 concerning whistleblower action. The notices of determination on which this case is based state: "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 this case is dismissed for lack of jurisdiction. It is further
ORDERED that respondent's July 22, 2021 motion for order to show cause why proposed facts and evidence should not be accepted as established pursuant to Rule 91(f) is denied as moot. It is further
ORDERED that respondent's July 23, 2021 motion for summary judgment is denied as moot. It is further
ORDERED that the Court's April 29, 2022 Order to Show Cause is discharged.