Opinion
8689-20W
07-06-2022
ANDREW ALAN NEFF & MELISSA A. BRANDON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
In this case petitioners seek review of a notice of determination under section 7623 concerning whistleblower action. The notice of determination on which this case is based states: "Your claim was previously rejected. A copy of that decision is enclosed." That decision states: "The Whistleblower Office has made a final decision to reject your claim for an award. The claim has been rejected because the IRS decided not to pursue the information you provided."
By opinion issued January 11, 2022, in the case of Li v. Commissioner, 22 F.4th 1014 (D.C. Cir. 2022), the Court of Appeals for the District of Columbia Circuit held that the Tax Court lacks subject matter jurisdiction of whistleblower cases, such as this one, involving threshold rejections of claims for whistleblower award. By Order issued March 4, 2022, proceedings in this case were stayed pending the final outcome of Li v. Commissioner. The court of appeals' judgment in that case is now final.
Accordingly, upon due consideration of the foregoing, it is
ORDERED that the stay of proceedings in this case is lifted. It is further
ORDERED that the parties are no longer required to file status reports on or before September 7, 2022. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction. It is further
ORDERED that all pending motions are denied as moot.