Opinion
19734-22W
11-15-2022
SUZANNE JEAN MCCRORY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By opinion issued January 11, 2022, in the case of Li v. Commissioner, 22 F.4th 1014 (D.C. Cir. Jan. 11, 2022), the Court of Appeals for the District of Columbia Circuit held that the Tax Court lacks jurisdiction of whistleblower cases involving threshold rejections of claims for whistleblower award in which no judicial or administrative proceeding was commenced. 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 have been collected based on the whistleblower's information. See, e.g., Kennedy v. Commissioner, No. 21-1133 (D.C. Cir.) and Lissack v. Commissioner, No. 21-1268 (D.C. Cir.). Because the rulings in the just-described cases potentially affect our jurisdiction in this case, it is
ORDERED that the proceedings in this case are stayed. It is further
ORDERED that all pending motions will be held in abeyance pending further direction by the Court.