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McCrory v. Comm'r of Internal Revenue

United States Tax Court
Aug 2, 2022
No. 1926-20W (U.S.T.C. Aug. 2, 2022)

Opinion

1926-20W

08-02-2022

SUZANNE JEAN MCCRORY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND ORDER OF DISMISSAL

Courtney D. Jones Judge

Pending in this case are petitioner's Motion for Partial Summary Judgment (Doc. #11) and Motion to File Under Seal Exhibits to Response (Doc. #21), and respondent's Motion for Leave to File First Amendment to Answer (Doc. #23). The exhibits that are the subject of the Motion to File Under Seal are lodged (Doc. #22).

The face page of the petition in this case asks us to review a Notice of Determination Under Section 7623 Concerning Whistleblower Action. The letter accompanying the petition states: "The Whistleblower Office has made a final decision to reject your claim for an award." This is a notice of rejection. See Treas. Reg. § 301.7623-3(b)(3).

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 (to which all whistleblower cases under I.R.C. section 7623 are appealable pursuant to I.R.C. section 7482(b)(1)) held that the Tax Court lacks subject matter jurisdiction of whistleblower cases, such as this one, in which the IRS rejects the whistleblower claim and therefore does not commence any administrative or judicial proceeding based on the whistleblower's information. The court of appeals' judgment in that case is now final.

Unless otherwise indicated, all statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times, all regulatory references are to the Code of Federal Regulations, Title 26 (Treas. Reg.), in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure.

Accordingly, it is

ORDERED that petitioner's Motion for Partial Summary Judgment is denied as moot. It is further

ORDERED that respondent's Motion for Leave to File First Amendment to Answer is denied as moot. It is further

ORDERED that petitioner's response to order, filed March 12, 2020 (Doc. #4), shall remain under seal pursuant to the Court's Order, dated March 18, 2020 (Doc. #5). It is further

ORDERED that petitioner's Motion to File Under Seal Exhibits to Response is granted in that the exhibits lodged on August 24, 2021 (Doc. #22) are sealed from public viewing. It is further

ORDERED that the seal on this case is lifted. It is further

ORDERED that this case is dismissed for lack of jurisdiction.


Summaries of

McCrory v. Comm'r of Internal Revenue

United States Tax Court
Aug 2, 2022
No. 1926-20W (U.S.T.C. Aug. 2, 2022)
Case details for

McCrory v. Comm'r of Internal Revenue

Case Details

Full title:SUZANNE JEAN MCCRORY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 2, 2022

Citations

No. 1926-20W (U.S.T.C. Aug. 2, 2022)