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McCrory v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 19734-22W (U.S.T.C. Nov. 15, 2022)

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.


Summaries of

McCrory v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 19734-22W (U.S.T.C. Nov. 15, 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: Nov 15, 2022

Citations

No. 19734-22W (U.S.T.C. Nov. 15, 2022)