Tax Court Lacked Jurisdiction over Untimely Petition for Review of Whistleblower Determination (Myers, TC)

CCH Tax Day Report

The Tax Court lacked jurisdiction over an individual’s untimely petition to review the IRS’s denial of his whistleblower claim. The taxpayer received five letters over a span of 12 months denying his claim and each letter constituted an appealable determination. While the taxpayer could not recall exactly when he received each letter, it was clear that the taxpayer received the letters shortly after their mailing dates. The taxpayer also did not dispute the fact that he continued to correspond with the Whistleblower Office after receiving all the letters and, therefore, had received actual notice of each of the letters without prejudicial delay and with sufficient time to file a petition. However, the taxpayer filed his petition 290 days after receiving actual notice, significantly beyond the 30-day window.

D.T. Myers, 148 TC —, No. 20, Dec. 60,921

Other References:

Code Sec. 7623

CCH Reference – 2017FED ¶42,957.40

Tax Research Consultant

CCH Reference – TRC IRS: 63,060.05

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CCHTaxGroup

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