Judge Elizabeth A. (“Tex”) Copeland thus grants summary J to IRS, despite the “high touch” designation from the subject matter classifier to the whistleblowing of Jeremy Berenblatt, T. C. Memo. 2026-77, filed 8/31/26.

When Jeremy blew seven (count ’em, seven) years after a couple of IRS CID SAs interviewed him, his Form 211 went to an SMC. “The classifier, considering only Mr. Berenblatt’s submission, determined that his claim potentially rated an H (high touch) designation.” T. C. Memo. 2026-77, at pp. 3-4. (Footnote omitted, but it says high touch means the case warrants assignment to a senior WBO employee and potential coordination with other IRS functions.).

IRS says they knew already about what Jeremy blew, he wasn’t a witness on any trial, what he gave IRS didn’t substantially aid in their billion-dollar recovery; the “but-for” argument isn’t enough, and Jeremy’s claim about how RAs handled form 11369 don’t add anything to what Judge Tex Copeland already found.

And a high touch is not a slam dunk.

“Mr. Berenblatt misunderstands the role of the classifier within the whistleblower regime’s overarching structure. A classifier is an employee of an operating division who functions as a gatekeeper. See IRM 25.2.1.3.1 (Mar. 10, 2023) (‘Classification’s role is only to determine if the information on the Form 211 warrants further review. It is not classification’s responsibility to determine whether a whistleblower is entitled to an award.”). Indeed, if we agreed with Mr. Berenblatt, there would be no need at all for the WBO; classifiers alone would be sufficient. Here, the classifier determined, solely on the basis of Mr. Berenblatt’s Form 211 submission, that Mr. Berenblatt’s claim warranted further review. However, that a claim is not prima facie unviable is not the same as saying that the claim is meritorious.” T. C. Memo. 2026-77, at p. 14.