No. 22-185
Mandy Mobley Li v. Commissioner of Internal Revenue
Response Waived
Tags: administrative-procedure-act agency-action circuit-split internal-revenue-service judicial-review statutory-interpretation tax-court-jurisdiction tax-relief-and-health-care-act-of-2006 united-states-tax-court whistleblower-award
Key Terms:
AdministrativeLaw Securities
AdministrativeLaw Securities
Latest Conference:
2022-10-28
Question Presented (from Petition)
1. Whether threshold rejections of whistleblower award requests are immune from the judicial review process established through the Administrative Procedure Act
2. Whether 26 U.S.C. § 7623 grants jurisdiction to the United States Tax Court to review rejections made under § 7623(a)
3. Whether the Whistleblower Office of the Internal Revenue Service may avoid its statutory and regulatory responsibilities by rejecting claims for award
Question Presented (AI Summary)
Whether threshold rejections of whistleblower award requests are immune from the judicial review process established through the Administrative Procedure Act
Docket Entries
2022-10-31
Petition DENIED.
2022-10-05
DISTRIBUTED for Conference of 10/28/2022.
2022-09-28
Waiver of right of respondent CIR to respond filed.
2022-06-16
Petition for a writ of certiorari filed. (Response due September 29, 2022)
Attorneys
CIR
Elizabeth B. Prelogar — Solicitor General, Respondent
Mandy Li
Mandy Mobley Li — Petitioner