Y’all may have noticed a lack of Section 7623 whistleblower cases on this my blog, and elsewhere.  No surprise, as Mandy Mobley Li put paid to Tax Court review of anything except where IRS actually proceeds administratively or judicially. The Ogden Sunseteers can rest in certainty that, if they do nothing, they are exempt from judicial review.

See my blogpost “Sealed and Blown,” 5/17/22.

So today Atm Shafiqul Khalid, Docket No. 13967-19W, filed 7/5/22, is tossed as a thresholder reject. Y’all will remember Atm from my blogpost “It’s An Order, Not A Suggestion,” 11/20/20; if you don’t remember, Atm was the man who refused to abide by a Rule 103 protective order from then-Ch J Maurice B (“Mighty Mo”) Foley.

Today, DC Cir has spared Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan from any need to deal with Atm or motions pro or contra.

“By opinion issued January 11, 2022, in the case of Li v. Commissioner, 22 F.4th 1014 (D.C. Cir. 2022), the Court of Appeals for the District of Columbia Circuit held that the Tax Court lacks subject matter jurisdiction of whistleblower cases, such as this one, involving threshold rejections of claims for whistleblower award. By Order issued March 4, 2022, proceedings in this case were stayed pending the final outcome of Li v. Commissioner. The court of appeals’ judgment in that case is now final.” Order, at p. 1.

So the stay of proceedings is lifted, in order to toss Atm, moot all pending motions, and relieve the parties from filing any further status reports.

But just for the record, I’ll repeat what I said back in May: “Taishoff says DC Cir has made mincemeat of the whole tax whistleblower system. All the Ogden Sunseteers have to do is do nothing; no award, no Tax Court jurisdiction (and Tax Court’s jurisdiction is expressly “exclusive,” so no one else can look either).

“So thanks to DC Cir, the brand-new Chief Whistler Mr. John W. (“Hoppin’ John”) Hinman has the easiest job in the world; he can run the 100% sequester.”