Opinion
15366-20W
02-15-2023
SUZANNE JEAN MCCRORY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
On January 11, 2022, the U.S. Court of Appeals for the D.C. Circuit issued its opinion in Li v. Commissioner, 22 F.4th 1014, in which it held that the Tax Court lacks subject matter jurisdiction over whistleblower cases in which the IRS does not commence any administrative or judicial proceeding based on the whistleblower's information. On October 31, 2022, the U.S. Supreme Court denied a petition for a writ of certiorari in Li, No. 22-185, 2022 WL 16541982. Accordingly, the judgment in Li is now final.
On February 1, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction in this case. Respondent represents that the IRS did not take enforcement action on the basis of information petitioner provided and as such did not collect any proceeds based on that information. He contends that the Whistleblower Office therefore did not make a "determination regarding an award," within the meaning of I.R.C. § 7623(b)(4), and that dismissal is appropriate. In consideration of the foregoing, it is
ORDERED that, on or before March 15, 2023, petitioner shall file a Response to the Motion to Dismiss for Lack of Jurisdiction.