STJ Peter J. (“HB”) Panuthos has a chicken-and-egg in Simon R. Workman, Docket No. 7107-16W, filed 1/16/26. This saga began 17 (count ’em, 17) years ago when Workman dropped info on Individual 1 and Companies 1 and 2.

IRS gave the whole thing one claim number, sent the info off to SB/SE who audited and no-changed Individual 1, whereupon the Ogden Sunseteers blew off Workman in 2013.

In the meantime (2015), Workman sends in a new Form 211, blowing further on Individual 1, Companies 1 and 2, and adding Companies 3 and 4. The Ogden Sunseteers don’t bother with a new file number, don’t send the stuff to any operating division or subject-matter expert, and just blow off Workman in 2016, saying their 2013 determination remains the same.

Whereupon IRS moves to toss for want of jurisdiction as Workman didn’t timely petition the 2013 shootdown  and for summary J, to which Workman counters with document demands. There’s even a trip to USDCDC.

STJ Panuthos sorts it out.

“The record demonstrates respondent did not take any action based on the additional information petitioner provided in the second submitted Form 211 on June 26, 2015. Respondent did not refer petitioner’s June 26, 2015, submission to another office of the IRS and did not initiate an examination, and therefore respondent contends he did not proceed with any relevant administrative or judicial action under section 7623(b). However, respondent did take administrative action based on the information provided by petitioner in his 2008 submission. The WBO opened a claim number, referred petitioner’s claim to SBSE, examined the target taxpayer, and issued a determination denying petitioner’s claim in the February 1, 2013, letter and then again in the February 10, 2016, letter. While respondent contends that the February 10, 2016, letter amounts to a rejection of the second Form 211, the letter is clearly in reference to Claim 2009-005937 and states that petitioner does not meet the criteria for an award.

“As such, the Court concludes that the February 10, 2016, letter was a ‘determination’ per section 7623(b)(4) and, accordingly, the Court has jurisdiction over this case.  Therefore, we will deny respondent’s Motion to Dismiss for Lack of Jurisdiction.” Order, at p. 4. (Citations and footnote omitted.)

Workman’s document demands get dissed. Whistleblowers are record-rulers. The parties can either stip to an administrative record or IRS can put in the whole thing under seal and with a privilege log if needed and Workman can move to supplement per Rule 93(b).