Practitioners representing the whistleblowing community may want to take a quick peek at Ch J Patrick J. (“Scholar Pat”) Urda’s order in Santo A. Dileo, Sr., Docket No. 3195-26W, filed 8/31/26.

Santo Sr. is pro se, so IRS wants a Rule 103 to cover any Section 6103(h)(4) disclosures they may have to make to Santo Sr. or his counsel.

Ch J Scholar Pat obliges. And here’s a preview of what IRS will accept.

Practitioners may want to drag-and-drop, and tailor appropriately, so when they need to move for a Rule 103, they can lodge something that gets a “GRANTED” stamp.

Judge Elizabeth A. (“Tex”) Copeland thus grants summary J to IRS, despite the “high touch” designation from the subject matter classifier to the whistleblowing of Jeremy Berenblatt, T. C. Memo. 2026-77, filed 8/31/26.

When Jeremy blew seven (count ’em, seven) years after a couple of IRS CID SAs interviewed him, his Form 211 went to an SMC. “The classifier, considering only Mr. Berenblatt’s submission, determined that his claim potentially rated an H (high touch) designation.” T. C. Memo. 2026-77, at pp. 3-4. (Footnote omitted, but it says high touch means the case warrants assignment to a senior WBO employee and potential coordination with other IRS functions.).

IRS says they knew already about what Jeremy blew, he wasn’t a witness on any trial, what he gave IRS didn’t substantially aid in their billion-dollar recovery; the “but-for” argument isn’t enough, and Jeremy’s claim about how RAs handled form 11369 don’t add anything to what Judge Tex Copeland already found.

And a high touch is not a slam dunk.

“Mr. Berenblatt misunderstands the role of the classifier within the whistleblower regime’s overarching structure. A classifier is an employee of an operating division who functions as a gatekeeper. See IRM 25.2.1.3.1 (Mar. 10, 2023) (‘Classification’s role is only to determine if the information on the Form 211 warrants further review. It is not classification’s responsibility to determine whether a whistleblower is entitled to an award.”). Indeed, if we agreed with Mr. Berenblatt, there would be no need at all for the WBO; classifiers alone would be sufficient. Here, the classifier determined, solely on the basis of Mr. Berenblatt’s Form 211 submission, that Mr. Berenblatt’s claim warranted further review. However, that a claim is not prima facie unviable is not the same as saying that the claim is meritorious.” T. C. Memo. 2026-77, at p. 14.

IRS counsel are notorious devotees of the “Win Your Case at Discovery” gambit. But the trusty attorneys for Chad Burris & Julie Burris, et al., Docket No. 18712-22, filed 8/28/26, have been successfully slow playing IRS’ treasure hunt. For backstory, see my blogpost “Don’t Suppose You Can Depose – Indocumentado,” 4/29/26.

So IRS’ counsel unleash a barrage of motions seeking documents, admissions, and elucidations, which Judge Cary Douglas (“C-Doug”) Pugh grants in extenso. The wrangling “which has plagued this case” caused Judge C-Doug Pugh to continue the special trial session supposed to start on Monday.

Now said trusty attorneys have ten (count ’em, ten) days to pony up or show good cause at the trial next year why whatever they didn’t hand over should be allowed in.

For those of my readers who have led clean and sober lives, far from track and table, to “slow play” at poker is to bet weakly so as to entice an opponent into overvaluing his/her cards, springing a trap at the last. 

Here, IRS calls. And Judge C-Doug Pugh is waiting.