Opinion
972-17W
12-22-2023
WHISTLEBLOWER 972-17W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Emin Toro Judge
Pursuant to the determination of this Court as set forth in its Memorandum Opinion (T.C. Memo. 2023-152), filed December 21, 2023, it is hereby
ORDERED that petitioner's Motion to Remand filed July 3, 2023, is denied. It is further ORDERED that respondent's Motion for Summary Judgment filed July 3, 2023, is granted. It is further
ORDERED AND DECIDED that respondent's final determination that petitioner is not entitled to an award under section 7623, dated December 13, 2016, upon which this case is based, is sustained.