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Whistleblower 769-16W v. Comm'r, 159 T.C. No. 2 | August 4, 2022 | Toro, J. | Dkt. No. 769-16W
Short Summary: This is a limited- but novel-issue opinion. Petitioner and the IRS submitted a Joint Motion to Remand asking the Tax Court to enter an order and decision vacating prior determinations of the Whistleblower Office (WBO) and remanding the claims to the WBO for further consideration without retaining jurisdiction. The case began in 2016 and, over the years, required the Tax Court to confront novel issues concerning the application of section 7623(b), some of which were remanded to the WBO for further proceeding. In this situation, the parties jointly moved for another remand, to (1) permit the WBO to evaluate the contribution of the whistleblower's information to any ongoing IRS action against certain targets and (2) without the Tax Court retaining jurisdiction.
Key Issue:
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