Opinion
13069-14W
10-26-2022
JASON DOUGLAS STRADER & TAUNYA SYLVIA STRADER,Petitioners v. COMMISSIONER OF INTERNAL REVENUE,Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
On August 12, 2022, the Court issued an Order to Show Cause, directing the parties to show cause in writing why so much of this case relating to petitioner Taunya Sylvia Strader should not be dismissed for lack of jurisdiction on the ground that no notice of determination concerning whistleblower action was issued to Taunya Sylvia Strader that would permit her to invoke the jurisdiction of this Court. Petitioners and respondent filed responses to that Order.
Thereafter, on September 29, 2022, the Court issued another Order to Show Cause, directing the parties to show cause, on or before October 21, 2022, why an Order should not be issued in this case vacating the May 7, 2014, determination upon which this case is based and remanding this case to the Whistleblower Office for further consideration without retaining jurisdiction. In Whistleblower 769-16W v. Commissioner of Internal Revenue, 159 T.C. No. 2, 2022 WL 3106645 (Aug. 4, 2022), the Court held that we have discretion to remand a petitioner's claims to the Whistleblower Office for further consideration without retaining jurisdiction. On October 21, 2022, respondent filed a response to the Court's Order to Show Cause, therein stating that he has no objection to this case being remanded to the Whistleblower Office for further consideration, without the Court retaining jurisdiction. No response has been received from petitioners.
Upon due consideration of the foregoing, it is ORDERED that the Court's Order to Show Cause, issued August 12, 2022, is discharged. It is further
ORDERED that the Court's Order to Show Cause, issued September 29, 2022, is made absolute. It is further
ORDERED AND DECIDED that the whistleblower determination letter, dated May 7, 2014, is vacated. It is further
ORDERED that this case is remanded to respondent's Whistleblower Office for further consideration of petitioners' claims that are the subject of the whistleblower determination letter, dated May 7, 2014. It is further
ORDERED that this Court does not retain jurisdiction during the remand.