Opinion
19073-17W
12-19-2022
WHISTLEBLOWER 19073-17W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
On January 19, 2022, the parties filed a proposed stipulated decision that would sustain in full the determination of the IRS Whistleblower Office. On January 24, 2022, we directed the parties to address whether the opinion of the U.S. Court of Appeals for the D.C. Circuit in Li v. Commissioner, 22 F.4th 1014, issued on January 11, 2022, impeded entry of the proposed stipulated decision. On February 14, 2022, respondent filed a Response contending that Li controls this case and stating that he would thus be filing a motion to dismiss this case for lack of jurisdiction. On October 31, 2022, the U.S. Supreme Court denied a petition for certiorari in Li, No. 22-185, 2022 WL 16541982.
On December 6, 2022, the parties filed separate status reports. Respondent's report indicates that he is continuing to prepare a motion to dismiss for lack of jurisdiction. Petitioner's report states that he "is satisfied that respondent did not abuse discretion in his determination of award" and that petitioner will not be litigating this case any further.
In Jacobson v. Commissioner, 148 T.C. 68 (2017), we held that a petition in a whistleblower case may be voluntarily dismissed upon motion by the claimant. Judging from petitioner's execution of the proposed stipulated decision and his recent status report, it appears that he no longer desires to litigate case. If that is so, he may wish to file a motion for voluntary dismissal, which would avoid the need to litigate any further in this case over the question of our jurisdiction.
In consideration of the foregoing, it is
ORDERED that, if petitioner no longer wishes to litigate this case, he shall file a motion for voluntary dismissal by January 9, 2023. If petitioner does not file such a motion, respondent shall file a motion to dismiss for lack of jurisdiction by February 8, 2023.