Opinion
6114-22W
06-16-2022
JEFFREY MARK MCMEEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On March 10, 2022, petitioner filed the petition to commence this case, indicating therein that he seeks review of a notice of determination under section 7623 concerning whistleblower action. No notice of determination is attached to that petition. By Order issued April 21, 2022, the Court directed that (1) the Clerk of the Court add the letter "W" to the docket number of this case to indicate that this is a whistleblower case, and (2) petitioner to file a response and attach a copy of the notice of determination concerning whistleblower action that was issued to him.
On May 9, 2022, petitioner filed a Letter Dated April 24, 2022, and attached thereto a copy of a notice of determination concerning whistleblower action, dated July 22, 2021, issued to petitioner by the IRS Whistleblower Office. On May 18, 2022, respondent filed a motion to dismiss for lack of jurisdiction on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court was issued to petitioner. However, as petitioner has provided the Court with the notice of determination on which this case is based, the Court will deny respondent's motion to dismiss.
Upon due consideration of the foregoing, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction, filed May 18, 2022, is denied.