Opinion
9922-19W
09-30-2022
SUZANNE JEAN MCCRORY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
On July 6, 2022, we ordered that this case be dismissed for lack of jurisdiction. At the time, two filings were pending with the Court: (1) Petitioner's Motion for Partial Summary Judgment, filed on June 28, 2021; and (2) Respondent's Motion for Leave to File Amendment to Answer, filed on October 28, 2021, along with an "Amendment to Answer," which was lodged with the Court. In addition to dismissing this case for lack of jurisdiction, we denied both filings as moot.
In issuing the July 6, 2022, order, we relied on the opinion of the Court of Appeals for the District of Columbia Circuit in Li v. Commissioner, 22 F.4th 1014 (D.C. Cir. 2022), holding that we lack subject matter jurisdiction over whistleblower cases, like this one, that involve a rejection of a claim for a whistleblower award. We stated that the judgment in Li was final.
On August 30, 2022, the Supreme Court docketed a petition for writ of certiorari as of June 16, 2022. Because a party timely sought a writ of certiorari, Li is not final. We accordingly will vacate our July 6, 2022, order. In so doing, we reopen this case, reverse our decision to deny the two pending filings at the time as moot, and hold those filings in abeyance until the Supreme Court issues a decision in Li.
Upon due consideration and for cause, it is
ORDERED that the Court's order dated July 6, 2022, is vacated. It is further
ORDERED that should the Supreme Court grant certiorari in Li v. Commissioner (Case No. 22-185), then within 60 days of entry of judgment by the Supreme Court, the parties shall file joint or independent status reports and memoranda of law, in which they set forth their respective views, if any, in light of the Supreme Court's judgment and its impact on this case. It is further
ORDERED that should the Supreme Court grant certiorari in Li v. Commissioner (Case No. 22-185), then within 60 days of entry of judgment by the Supreme Court, Petitioner shall file a response to Respondent's Motion for Leave to File Amendment to Answer, filed on October 28, 2021.