Airbnb —a prominent tech company —did not report to the defendant IRS its 2017 payments of $4 billion to its USA hosts, and I informed the IRS Whistleblower Office of that fact on an "Application for Award for Original Information " ("Claim 2017 "). The IRS advised me that my information would not be considered for an award.

Congress amended 26 U.S.C. § 7623 with Public Law 109-432, which mandates that the IRS Whistleblower Office "analyze information " of a certain criteria and (a) "investigate the matter, " or (b) assign the matter to an IRS field office. It mandates an IRS award to the information provider if the IRS takes action that results in "collected proceeds " from such information.

The question presented is whether the United States has waived sovereign immunity under the Administrative Procedures Act, 5 U.S.C. §§ 701 et seq., to exercise subject matter jurisdiction over my Claim 2017 regarding IRS inaction under 26 U.S.C. § 7623(b)(4).

The question presented involves the following issues:

a) Whether the Whistleblower Office "analyzed " —within the meaning of Pub. L. 109-432 — the information that I provided in Claim 2017

and

b) Whether the Whistleblower Office made an award "determination "—within the meaning of Pub. L. 109-432.

Whether the United States has waived sovereign immunity under the Administrative Procedures Act to exercise subject matter jurisdiction over Claim 2017 regarding IRS inaction under 26 U.S.C. § 7623(b)(4)