Opinion
215-21W
09-09-2021
Lakisha Prince Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On January 18, 2021, petitioner filed the petition to commence this whistleblower case pursuant to Internal Revenue Code section 7623. Petitioner seeks review of a notice of determination concerning whistleblower action, dated January 5, 2021, issued to petitioner, that states "The [whistleblower] claim has been rejected because the IRS decided not to pursue the information you provided." On February 19, 2019, respondent filed a motion to dismiss for failure to state a claim upon which relief can be granted. Although the Court directed petitioner to file an objection, if any, to respondent's motion, no response has been received from petitioner.
Recently the Court issued an opinion in a case involving a notice of determination that included the same language found in the notice of determination on which this case is based. See Rogers v. Commissioner, 157 T.C. 3 (August 2, 2021). The Court held that, given the rationale included in the Whistleblower Office's (WBO) letter, neither the letter alone nor the letter coupled with the administrative record provided a coherent account of the WBO's determination that was consistent with the regulations promulgated under section 7623 and, therefore, the WBO's determination constituted an abuse of discretion and could not be upheld on review.
Upon due consideration, it is
ORDERED that, on or before October 19, 2021, respondent shall file a Response to this Order and therein set forth and fully discuss his position regarding the effect, if any, of the Court's opinion in Rogers v. Commissioner, supra, on his motion to dismiss for failure to state a claim upon which relief can be granted.
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