Cohen v. Commissioner
United States Tax Court
R denied P's whistleblower award claim under I.R.C. sec. 7623(b). P concedes that information he provided R has not led to R instituting an action or collecting proceeds. P filed a petition requesting that we order R to reopen his award claim. R moved to dismiss for failure to state a claim. Held: I.R.C. sec. 7623(b) does not authorize P's requested relief. Held, further, P did not state a claim upon which relief can be granted.
1Opinion of the Court
OPINION
KROUPA, Judge:
This case is before the Court on respondent’s motion to dismiss for failure to state a claim under Rule 40 1 and petitioner’s motion for summary judgment under Rule 121. This case stems from a whistleblower claim under section 7623(b). Petitioner challenges respondent’s decision not to pursue whistleblower information he provided. Petitioner alleges respondent denied his claim for an award without instituting an administrative or judicial action or collecting any proceeds. We must decide whether we may order respondent to reopen petitioner’s whistleblower claim under…
2Cases cited9 opinions
- Phillips v. County of AlleghenyCourt of Appeals for the Third Circuit · 2008
- Commissioner v. McCoySupreme Court of the United States · 1987
- Cooper v. Comm'rUnited States Tax Court · 2010
- Kasper v. CommissionerUnited States Tax Court · 2011
- Cooper v. Comm'rUnited States Tax Court · 2011
4 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Whistleblower 22716-13W v. Comm'rUnited States Tax Court · 2016
- Gonzalez v. Comm'rUnited States Tax Court · 2017
- Richard E. Lacey, II v. CommissionerUnited States Tax Court · 2019
- Azael Dythian Perales v. CommissionerUnited States Tax Court · 2018
- Charles Stuart Pulcine v. CommissionerUnited States Tax Court · 2020
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