Opinion
12913-21W
03-31-2022
JEFFREY MICHAEL LAZERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley Chief Judge
On March 9, 2021, petitioner filed the petition to commence this whistleblower case. No notice of determination under section 7623 concerning whistleblower action is attached to the petition.
In a whistleblower case, this Court's jurisdiction generally depends upon the issuance of a notice of determination under section 7623 concerning whistleblower action and the timely filing of a petition with this Court within 30 days of the issuance of that notice. See Internal Revenue Code section 7623(b)(4). In Kasper v. Commissioner, 137 T.C. 37, 45 (2011), the Court held that the 30-day period under section 7623(b)(4) begins to run on the date of mailing or personal delivery of the notice of determination to the claimant at his last known address.
The absence in the record of the required notice of determination, therefore, raises the issue of whether the Court properly has jurisdiction in this case. If the Court does not properly have jurisdiction, we cannot consider the merits of petitioner's claims.
Upon due consideration, it is
ORDERED that, on or before April 22, 2022, the parties shall show cause in writing why this case should not be dismissed for lack of jurisdiction.