Simmons v. Commissioner

JUDGMENT

PER CURIUM.

This case is before us on appeal from the Tax Court’s grant of summary judgment to the Commissioner of Internal Revenue, as well as the Tax Court’s denial of the motion to vacate that decision. The issues were considered on the record and briefs submitted by the parties. See Fed. R.App. P. 34(a)(2); D.C. CIR. R. 34(j). It is

ORDERED AND ADJUDGED that the Tax Court’s September 15, 2011, order granting summary judgment and its October 21, 2011, order denying the motion to vacate be affirmed.

This case involves the Internal Revenue Service (IRS) whistleblower statute, which…