Cooper v. Comm'r
United States Tax Court
P filed two claims for a whistleblower award with R under sec. 7623(b)(4), I.R.C. R sent a letter to P denying the claims because an award determination could not be made under sec. 7623(b), I.R.C. P subsequently filed petitions in this Court seeking review of R's denial of the whistleblower claims.
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P filed two claims for a whistleblower award with R under sec. 7623(b)(4), I.R.C. R sent a letter to P denying the claims because an award determination could not be made under sec. 7623(b), I.R.C. P subsequently filed petitions in this Court seeking review of R's denial of the whistleblower claims. R filed motions to dismiss these cases for lack of jurisdiction on the ground that no determination notice under sec. 7623(b), I.R.C., was sent to P, to which P objected that the letter R sent was a valid determination notice. Held: R's letter was a determination conferring jurisdiction on this…
1Opinion of the Court
OPINION
Kroupa, Judge:
These cases are before the Court on respondent’s motions to dismiss for lack of jurisdiction. We decide for the first time whether a letter sent by respondent to petitioner denying petitioner’s whistleblower claims constitutes a “determination” within the meaning of section 7623(b)(4)1 that would confer on us jurisdiction to review denial of the claims. We find that the letter was a determination and that we therefore have jurisdiction.
Background
The following information is stated for purposes of resolving the pending motions. At the time of filing the petitions,…
2Cases cited10 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Craig v. Comm'rUnited States Tax Court · 2002
- Pyo v. CommissionerUnited States Tax Court · 1984
- Offiler v. CommissionerUnited States Tax Court · 2000
- Kluger v. CommissionerUnited States Tax Court · 1984
5 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- Gray v. CommissionerUnited States Tax Court · 2012
- Kasper v. CommissionerUnited States Tax Court · 2011
- Cooper v. Comm'rUnited States Tax Court · 2011
- Cohen v. CommissionerUnited States Tax Court · 2012
- Whistleblower 14106-10W v. CommissionerUnited States Tax Court · 2011
52 more not listed; retrieve them via the Exa API.