Opinion
16472-22W
09-19-2022
MATTHEW DAVID PINNAVAIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 14, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction (Doc. Index No. 7), as well as an unredacted Exhibits A, C, and K to Motion to Dismiss for Lack of Jurisdiction (Doc. Index No. 8). As the unredacted exhibits contain identifying information with respect to the target taxpayers(s) in this case, we will seal that document pursuant to Rule 345(b), Tax Court.
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 D.C. Circuit Court of Appeals' rulings in these cases potentially affect our jurisdiction in this case, it is
ORDERED that respondent's document titled Exhibits A, C, and K to Motion to Dismiss for Lack of Jurisdiction is sealed from public view and shall not be inspected by any person or entity except by an Order of the Court. It is further
ORDERED that the proceedings in this case are stayed until further direction by the Court. It is further
ORDERED that all pending motions, if any, will be held in abeyance.