The Ogden Sunseteers are gifted with a level of immunity and impunity unique within our Federal tax system. The operatives at The City of the Golden Spike, already the beneficiaries of DC Cir’s unguarded largesse via Mandy Mobley Li, 20-1245, decided 1/11/22, receive fresh shelter from Judge Morrison in Whistleblower 26635-15W, filed 2/16/23.

Whistleblower 26635-15W wants the Section 103 order for 2017 lifted a scosh, to allow said Whistleblower to complain to TIGTA, the Treasury Inspector General for Tax Administration, the supposed guardian of the guardians.

Oh most negatory, says Judge Morrison. Sacred Section 6103 info is involved, and may only be used by blowers to challenge the Ogden Sunseteers’ determinations.

“The Court’s protective order is intended to facilitate petitioner’s ability to challenge in our Court the determination of the IRS Whistleblower Office while protecting the interests of the targets in the confidentiality of their returns and return information. It is not intended to facilitate petitioner’s ability to file a complaint with the Treasury Inspector General for Tax Administration.” Order, at p. 2.

As an old brand of blended Scotch used to say “Some things never change.” Here’s some quotes from my blogpost from ten (count ’em, ten) years ago.

“Down at National Harbor yesterday, one of the TIGTA Deputy IG’s, R. David Holmgren, gave us an overview of what TIGTA does. I asked him after the lecture why TIGTA didn’t deal with the unending stonewalling by the Whistleblower Office, which seems to spend its waking hours denying claims when they’re not claiming that they haven’t determined anything. I cannot disclose his reply, here or elsewhere, as I asked informally.

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“Now lest I be misunderstood, I agree that the Courts’ role in reviewing administrative determinations by the Executive branch should be limited. We still have some vestige of a Constitutional separation of powers. There are places where courts cannot, and should not, go.

“But the administrative agency here has its own check and balances, provided by the Legislative branch. There’s TIGTA, whose mission is “(T)o provide integrated audit, investigative, and inspection and evaluation services that promote economy, efficiency, and integrity in the administration of the internal revenue laws.”

“Might could be y’all should take a look at how the Whistleblower Office is doing.” From my blogpost “Another Whistleblower Gets Blown,” 8/30/13.

Ain’t only the Scotch that doesn’t change.