Section 704 of the Administrative Procedure Act subject's final agency actions to mandatory judicial review if no other adequate remedy exists in any court. When Congress enacts a specific remedy where previous remedies were tenuous, the remedy provided is generally regarded as exclusive. The Tax Relief and Health Care Act of 2006 provides jurisdiction for the U.S. Tax Court to review the denial of whistleblower mandatory award applications.

1. Whether Judicial Discretion dissolves in the presence of Direct Evidence, Statutory, and/or Procedural requirements, not otherwise defeated, among undesirably whipsaw postured sets of similar cases prejudice by delay, and that of which posing fully culpable of consolidation and reconsideration to economically correct and preserve judicial impartiality?

2. Whether negative award determinations and/or threshold rejections of whipsaw postured sets of similar whistleblower award requests, statutorily imprisoned onto separate Administrative Files, are immune from the judicial review process established through the Administrative Procedure Act when either case 's administrative file contains Self- Authenticating Direct Evidence of Master Fraud, Secretary's Administrative - Judicial Actions, and collection of eligible proceeds?

3. Whether 26 USC § 7623 grants jurisdiction to the U.S. Tax Court ("USTC ") to review award determinations and/or rejections made under § 7623(b) and/or § 7623(a)?

4. Whether governmental Agencie 's; (e.g., Arizona Department of Transportation Office of Inspector General, Securities Exchange Commission Office of Inspector General, Arizona Attorney General ("AZAG "), Consumer Financial Protection Bureau ("CFPB "), or other executive branch empowered Agencie's) " Otherwise responsible for the overviews, enforcements, collections, savings, and administration of certain areas of taxation such as (e.g., Excise Tax, Fuel Tax, Motor Fuel Tax, Income Taxes, etc.) are considered "Employee 's" and/or "Officers " designated under, 5 USC Section 2105, as "Any investigator, agents, or other internal revenue officers by whatever term designated, whom the Secretary charges with duty of enforcing any of the criminal, seizure, or forfeiture provisions of Subtitle E or of any other law of the United States pertaining to the commodities subject to tax under such subtitle for the enforcement of which secretary is responsible? "

5. Whether designated 5 USC Section 2105 designated investigators, agents, or other internal revenue officers are constitutionally vested separations of powers statutorily responsible for the collaborative and individual departmental annual reporting requirements and fraud mitigation enforcement as designated, 26 USC §§ 7701,7803, Secretary 's, other delegates of redelegated authority, or other officials under the U.S. Secretary of Treasury pursuant to Inspector General Act of 1978 and The Tax Relief and Health Care Act of 2006?

6. Whether Governmental Agencie's among defined Secretary's of redelegated authority 's under the U.S. Secretary of Treasury tasked at reviewing, investigating, and awarding of mandatory whistleblower award claims under 26 usu 7b/!a (d) are inherently statutorily responsible at ensuring tne proper departmental systems and procedures are implemented to abide impartially by the Federal Rules of Evidence when intaking, classification, consideration, handling, and storing of confidential Whistleblowers Physical and Electronically stored Self-Authenticating Direct Evidence provided in support of the Whistleblowers requests, certified Target Taxpayers ("T.T 's

Whether Judicial Discretion dissolves in the presence of Direct Evidence, Statutory, and/or Procedural requirements