I’ve often proclaimed the death of Section 7623 since DC Cir sent off Mandy Mobley Li. There have been so few whistleblower cases showing up on the Tax Court website that I’d thought the species had gone extinct.

But today we have the resurrection of an antique, Jason Douglas Strader & Taunya Sylvia Strader, Docket No. 13069-14W, filed 10/26/22. Back eight (count ’em, eight) years ago, the Ogden Sunseteers bounced the Straders’ Form 211, but the bounce only went to JD; no record of a bounce to Taunya. JD & Taunya petitioned the bounce, but the OS withdrew the bounce, stating it was a mistake.

There followed sixteen (count ’em, sixteen) status reports over the last eight years. Finally IRS moves to bounce Taunya, but the parties tell Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan that they want a remand to Ogden. Ch J TBS is down with that, providing she doesn’t retain jurisdiction.

“In Whistleblower 769-16W v. Commissioner of Internal Revenue, 159 T.C. No. 2, 2022 WL 3106645 (Aug. 4, 2022), the Court held that we have discretion to remand a petitioner’s claims to the Whistleblower Office for further consideration without retaining jurisdiction.” Order, at p. 1.

So Ch J TBS sends all hands back to Ogden. Maybe IRS actually collected money off the Straders’ tip.

Oh, and for the story on 769-16W, see my blogpost “Remand and Retreat,” 8/4/22.