In Uncategorized on 03/07/2016 at 15:42

STJ Daniel A. (“Yuda”) Guy tosses Whistleblower 17331-15W, filed 3/7/16, because the Ogden Sunseteers never gave W17331 a written NOD.

W17331 started the ball rolling when he petitioned, claiming the Sunset crew so long delayed issuing anything, that his Form 211 was to be deemed denied.

The Sunseteers riposted that they hadn’t decided anything, so what else is new?

While the foregoing was percolating, mirabile dictu, W17331 gets a check from the Sunset brigade, which he deposits and moves to dismiss his petition as moot.

STJ Guy seems to think that a written NOD is required, so tosses W17331 on jurisdiction, not mootness.

“The Court’s jurisdiction over whistleblower cases is provided by I.R.C. section 7623(b)(4) which provides ‘Any determination regarding an award under paragraph (1), (2), or (3) may, within 30 days of such determination, be appealed to the Tax Court (and the Tax Court shall have jurisdiction with respect to such matter).’

“Petitioner does not dispute that respondent has not issued a written determination in respect of his whistleblower claim that would mark the beginning of the 30-day filing period prescribed in I.R.C. section 7623(b)(4). Consequently, the Court will grant respondent’s motion to dismiss for lack of jurisdiction.” Order, at pp. 1-2.

Wait a minute, STJ Yuda. Where in Section 7623(b)(4) does it say determinations have to be written? And the Regs don’t say it either. The IRM isn’t law.

So what about the argument that lengthy delay by the Ogden Sunseteers isn’t a determination?


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