Opinion
2516-21W
07-11-2022
DANIEL ALLEN VILLA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
In this case petitioner seeks review of a notice of determination under section 7623 concerning whistleblower action. The notice of determination on which this case is based 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 United States Court of Appeals for the District of Columbia Circuit (to which all whistleblower cases are appealable pursuant to 26 U.S.C. 7482(b) (1)) held that the Tax Court lacks subject matter jurisdiction of whistleblower cases, such as this one, in which the IRS rejects the whistleblower claim and therefore does not commence any administrative or judicial proceeding based on the whistleblower's information. By Order issued April 1, 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 30, 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.