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Parties Involved:
Commissioner of Internal Revenue Service
Appellee
Azael D. Perales
Appellant

Document Text:

United States Court of Appeals

FOR THE DISTRICT OF COLUMBIA CIRCUIT

____________

No. 15-1291 September Term, 2015

USTC-20844-14W

Filed On: September 8, 2016

Azael D. Perales,

Appellant

v.

Commissioner of Internal Revenue Service,

Appellee

ON APPEAL FROM THE UNITED STATES TAX COURT

BEFORE: Henderson, Pillard, and Wilkins, Circuit Judges

J U D G M E N T

This appeal was considered on the record from the United States Tax Court and 

on the briefs filed by the parties. See Fed. R. App. P. 34(a)(2); D.C. Cir. Rule 34(j). It is

ORDERED AND ADJUDGED that the Tax Court’s order filed July 16, 2015 be

affirmed. The Tax Court held that appellant’s petition was untimely with respect to the

denials of seventeen whistleblower claims, see 26 U.S.C. § 7623(b)(4), and appellant

does not challenge this ruling. He therefore has forfeited any issue regarding the

timeliness of his petition. See U.S. ex rel. Totten v. Bombardier Corp., 380 F.3d 488,

497 (D.C. Cir. 2004). 

Pursuant to D.C. Circuit Rule 36, this disposition will not be published. The Clerk

is directed to withhold issuance of the mandate herein until seven days after resolution

of any timely petition for rehearing or petition for rehearing en banc. See Fed. R. App.

P. 41(b); D.C. Cir. Rule 41.

Per Curiam

USCA Case #15-1291 Document #1634632 Filed: 09/08/2016 Page 1 of 1