Kasper v. Commissioner
United States Tax Court
On Jan. 29, 2009, P filed with R a claim for a whistleblower award under sec. 7623(b)(4), I.R.C., implicating a public corporation and its CEO. R bifurcated P's whistleblower claim into a claim for the corporation and another for its CEO. On June 19, 2009, R purportedly issued a letter for each claim, denying both on the basis that P did not meet the appropriate criteria for an award under sec. 7623(b), I.R.C.
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On Jan. 29, 2009, P filed with R a claim for a whistleblower award under sec. 7623(b)(4), I.R.C., implicating a public corporation and its CEO. R bifurcated P's whistleblower claim into a claim for the corporation and another for its CEO. On June 19, 2009, R purportedly issued a letter for each claim, denying both on the basis that P did not meet the appropriate criteria for an award under sec. 7623(b), I.R.C. On May 3, 2010, P contacted R about the status of his whistleblower claim. His letter referenced only the claim implicating the CEO. On May 24, 2010, R responded by sending P a copy of…
1Opinion of the Court
OPINION
Haines, Judge:
This case is before the Court on respondent’s motion to dismiss for lack of jurisdiction. The two issues before us are: (1) Whether a letter denying petitioner’s whistleblower claim constitutes a “determination” within the meaning of section 7623(b)(4); 1 and (2) if it does, whether petitioner filed a petition with this Court “within 30 days of such determination” to establish subject matter jurisdiction.
Background
Petitioner resided in Arizona at the time he filed his petition.
On January 29, 2009, petitioner filed a Form 211, Application for Award for Original Information…
2Cases cited14 opinions
- Hagner v. United StatesSupreme Court of the United States · 1932
- Naftel v. CommissionerUnited States Tax Court · 1985
- Pyo v. CommissionerUnited States Tax Court · 1984
- Kluger v. CommissionerUnited States Tax Court · 1984
- Judge v. CommissionerUnited States Tax Court · 1987
9 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Cohen v. CommissionerUnited States Tax Court · 2012
- Myers v. Comm'r of Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2019
- Comparini v. Comm'rUnited States Tax Court · 2014
- Friedland v. Comm'rUnited States Tax Court · 2011
- Bongam v. Comm'rUnited States Tax Court · 2016
27 more not listed; retrieve them via the Exa API.