The saga of Whistleblower 972-17, filed 5/8/23, such as it is, continues. Last year, you’ll remember, Judge Emin (“Eminent”) Toro directed IRS to disgorge unredacted documents, blowing off IRS’ Section 6103(h)(4)(A) blocking maneuver. For the backstory, see my blogpost “Whistleblower Confidential,” 7/13/22.

Judge Eminent gave IRS a chance to claim that some or all of the unredacted “would identify a confidential informant or seriously impair a civil or criminal tax investigation,” Section 6103(h)(4). Time ran out eleven (count ’em, eleven) days ago, but IRS’ and 972-17’s trusty attorneys filed a status report with the results (sealed, of course).

So Judge Eminent orders any dispositive motions by 6/5/23, with replies due 30 (count ’em, 30) days later.

Why do I mention this routine order? Because we may finally be seeing if Tax Court (or anyone else) can shake any money out of the Ogden Sunseteers post-Mandy Mobley Li, DC Cir’s gift of perpetual holiday to the OS.

Judge Eminent says his opinion in 139 T. C. 1, the subject of my above-referred-to blogpost, addressed “some, but not all, of the issues in the case. ” Order, at p. 1.

The biggest issue is whether IRS used Whistleblower 972-17’s material. And no motion is going to dispose of that, record rule or no record rule.