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Smith v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2022
No. 10628-22W (U.S.T.C. Aug. 3, 2022)

Opinion

10628-22W

08-03-2022

GRANT F. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

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 (to which all whistleblower cases under I.R.C. section 7623 are appealable pursuant to I.R.C. section 7482(b)(1)) held that the Tax Court lacks jurisdiction of whistleblower cases involving threshold rejections of claims for whistleblower award where no judicial or administrative proceeding was commenced based on the whistleblower's information. That ruling is now 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, such as this one, where no proceeds have been collected based on the whistleblower's information. See Kennedy v. Commissioner, No. 21-1133 (D.C. Cir.).

Upon due consideration of the foregoing, it is

ORDERED that the proceedings in this case are stayed. It is further

ORDERED that all pending motions will be held in abeyance. It is further

ORDERED that, although these proceedings are stayed, on or before December 2, 2022, the parties shall file status reports (preferably a joint report) concerning the then-current status of this case and the above-referenced case of Kennedy v. Commissioner.


Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2022
No. 10628-22W (U.S.T.C. Aug. 3, 2022)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:GRANT F. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 3, 2022

Citations

No. 10628-22W (U.S.T.C. Aug. 3, 2022)