T.C. M em o . 2 0 1 9 -2 3

UNITED STATES TAX COURT

W HISTLEBLOW ER 1 5 4 8 8 -1 7 W , Pet i t i o n er v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 1 5 4 88 -1 7 W
. Fi l edM arch 2 7 , 2 01 9
.
Edward H. Aren s , fo r p et i t i o n er. Pat ri ci a P. Dav i s, Am an d a L. M y ers , Rach el G. Bo rd en , an dJ u l i a An n Can naro zzi , fo r res po n d en t .

M EM ORANDUM OPINION LAUBER, J u d g e: Th i s wh i st l eb l o wer award cas e i s cu rren tl y b efo re th e Co u rto n res p on den t ’ s m o t i o n t o d i s m i ss fo r l acko f ju ri s di ct i o n . W i t h res pect t o
n o n d i s cret i o n ary w hi s t l eb l o wer award s , s ect i o n 7 6 2 3 (b )(4 ) p ro v i d es : “ A n y d et erm i n at i o n reg ard in g an award* * * m ay , wi t h i n 3 0 d ay s o f s u ch d et erm i n at i o n , b e- 2
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[* 2 ] ap p eal edt o the Tax Co u rt(an dth e Tax Co u rt s hal l h av e ju ri s di ct i o n wi t h
res p ectt o s u ch m at t er).” 1 Pet i t i o n er s eek s rev i ew o f a l et t er i n wh i ch th e IRS i n fo rm edh i m2 th ath i s cl ai m fo r an award “ was p rev i o u s l y d en ied ” an den cl o s eda
co p y o f t h e p rev io u s d et erm in at i o n . Res p o n d en tco n t en d s we l ackjuri sd i ct i o n t o
rev i ew t h i s l et t er b ecau s e i twas n o ta “ d et erm i n at i o n reg ard in g an award .” Pet i t io n er co n ten d s th atth e l et t er was a “ d et erm i n at i o n ” b ecau s e t h e IRS d ecl i n ed t o rev i si ti t s p ri o r award d eci s i o n i n l i gh to f n ew i n fo rm at io n th ath e p ro v i d ed
. Co n cl u d i n g th atp et i t i o n er h as th e b et t er s i d e o f t h i s arg u m en t , we wi l l d en y
res p o n d en t’ s m o t i o n. Back gro u n d Th e fo l l o w i n g fact s are d eri vedfro m th e p l ead i n g s , th e p art i es ’ m o t i o n p ap ers , an dth e ex h i b i t s an d d ecl arat i o n s at t ach ed t heret o . On J an u ary 2 8 , 2 0 1 4 , p et i t i o n er fi l edwi t h th e IRS W h i s t l eb l ower Offi ce (Offi ce) Fo rm 2 11 , Ap p l i cat i o n fo r Award fo r Ori g in al In fo rm at i o n (fi rs t ap p l i cat i o n ). Th e fi rs tap pl icat i o n co n 1 Al l s t atut o ry

referen ces are t o th e In t ern al Rev en u e Co de i n effect atal l rel ev an t t i m es , an d al l Ru l e referen ces are t o the Tax Co urtRu l es o f Pract ice an d Pro cedure. W e ro u n d al l m o n et ary am o u n t s t o t h e n eares td ol l ar. 2 Th e Co urt g ran t ed p et i ti o n er’ s m o ti o n t o p ro ceedan o n ym o u sl y . Wh en referri n g t o p et i t i o n er, we wi ll em p l oy th e m as cu l in e p ro n o u n an dp o s ses s i v e ad ject i v e wi t ho u ti n t en d i n g t o creat e an y i m p l i cat i o n s co n cern i n g p et i t io n er’ s g en der.- 3
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[* 3 ] t ai n edal l eg at i on s t h at a s p eci fi edt ax p ay er (t arg et ) h adav o i d edreco g n i t i o n o f d i s ch arg e-o f-i n d eb ted n es s i n co m e b y i m pro p erl y rep ort i n g o n i t s Fed eral i n co m e t ax return (s ) t hatcert ai n o f i t s affi l i at es were i n s o l v en t . See s ec. 1 0 8 (a)(1 )(B). Pet i t io n er rep res en t edth ath e h adacq u i redth is i n fo rm at i o n i n 2 0 1 2 an das s ert ed t h att arg et ’ s i m

p ro p er rep o rt i n g res ul t edi n u nd errep o rt i n g o f i t s t ax ab l e i nco m e fo r 2 0 1 2
. On Sep t em

b er 2 9 , 2 0 1 6 , th e Offi ce s en t p et i ti o n er a d et erm in at io n l et t er (fi rs t l et t er) d en y i ng h is cl ai m an di n fo rm i ng h i m : “ Th e cl ai m h as b een reco m m en d edfo r d en i al b ecau s e t h e i n fo rm at i o n y o u p ro v i d edwas rev i ewedas p arto f
an ex am i n at i o n , b u t t h e ex am i n at i o n res ul t edi n n o ch an g e.” Th e Offi ce t o l d p et i t i o n er t h ath is cl ai m

h adb een d en i edan d s tat ed : “ Th i s l et t er i s a fi n al d et erm i n at i o n fo r p urp os es o f fi li n g a p et i ti o n wi t h the Un i t edSt at es Tax Co u rt . Un d er I.R.C. § 7 6 2 3 (b )(4 ), y o uh av e 3 0 d ay s fro m th i s d et erm i n at i o n t o fi l e a p et it i o n wi t h th e Tax Co u rt .” Pet i t i on er d i d n o tp et i t i o n th i s Co urtwi th i n 3 0 d ay s o f t h e fi rs tl et t er. In M arch 2 01 7 p et i t i o n er rev i ewed t arg et ’ s p ub l i cl y av ai l ab l e fi li n g s o n SEC Fo rm s 1 0 -Q an d1 0 -K. Th es e fi l i n g s i n d i cat ed t h att arg et , du ri n g th e t h i rd qu art er o f 2 0 1 6 , h adfi l edam en d edt ax retu rn s fo r u n sp eci fi edy ears an d , du ri n g t h e fo u rt h qu art er o f 2 0 1 6 , h adm ad e a t ax p aym en ti n ex ces s o f $ 50 m il l i o n t o th e- 4
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[* 4 ] IRS. Th e SEC Fo rm 1 0 -K fi l in g al s o d i s cl o s edthatt arg etrem ai n eds ub jectt o IRS ex am i nat io n fo r 2 0 1 2 an d s ub s eq u en ty ears . Bel i ev i ng t h at t arg et ’ s t ax p aym en tm ay h av e b een co n n ect edt o th e i n fo rm at i o n h e h ad s up p l i ed , p et i t i o n er o n Ap ri l 7 , 2 0 1 7 , fi l edwi t h th e Offi ce a s eco n d Fo rm 2 1 1 cl ai m in g an award(s eco n dap p l icat i o n ). 3 Th e s eco n dap p l icat i o n, wh i ch p et i t i o n er s t y l eda “ s up p l em en t al s ubm is s i o n ” b y ch eck i n g the ap p ro p ri at e b o x , i d en t i fi edth e s am e t arg ett ax p ay er an dal l eg edthe s am e t ax v i o l at i o n . Pet i t i o n er
s t at edth ath e wi s h ed t o s up p l em en tth e i n fo rm at io n i n h i s o ri g i n al cl ai m an dd i d
s o b y s et t i n g fo rt h th e fact s s tat ed i n th e p rev i o us p arag rap h . He u rg edth atth e Offi ce’ s d en i al o f h is cl ai m was “p rem atu re” i n l i g h to f t hi s n ew i n fo rm at i o n an d
s t at ed : “ Becau s e t h e IRS co l l ect edp ro ceed s fro m * * * [t arg et ] b as edo n th e
am en d edretu rn s, t h e Wh is t l eb lo wer Offi ce’ s fi n d in g th at t h e IRS’ s ex am i n at i o n
res u l ted i n ‘ n o ch an g e’ i s n o l o n g er a b as i s t o d en y * * * [p et i t i o n er] an award
. Th e Whi s t l eb l o w er Offi ce s h o u l di n v es t i gat e wh et h er * * * [p et i ti o ner] co n t ri b u t edt o th e am en d m en t o f * * * [t arg et ’ s ] return s an d* * * [t arg et ’ s] p aym en to f ad d it i o n al t ax .”

3 Al t h o ug h p et i t i o n er d at edth e s eco ndap pl i cat i o n M arch 3 0 , 2 0 1 7 , i twas act u al l y s ub m i t t edt o the Offi ce b y h is at t o rn ey

o n Ap ri l 7 , 2 0 1 7
.- 5
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[* 5 ] On J u ne 1 5 , 2 01 7 , th e Offi ce s en tp et i t i o n er a s eco ndl et t er s tat i n g : “ W e recei v edy o u r req u es tfo r reco n s id erat i o n d at edM arch 3 0 , 2 0 1 7 . Yo u r cl ai m was p rev i o u s l y d en i ed . A co p y o f t h atd et erm in at io n i s en cl os ed .” Th e Offi ce at t ach ed t o the s eco ndl et t er a co p y o f i t s fi rs tl et ter. On J u ly 1 7 , 2 0 17 , p et i t i on er m ai l edt o t h i s Co u rta p et i t io n s eek in g rev i ew
o f t h e s eco ndl et t er. On Sep t em b er 2 1 , 2 0 17 , res po n d en tm ov edt o d i s m i s s th e
cas e fo r l acko f ju ri s d i ct i o n . Sev eral ro u n d s o f b ri efi n g en s u ed
. Di s cu ss i o n Th e Tax Co u rt i s a co u rto f l i m i t ed ju ri sd i ct i o n , an dwe m u s tas cert ai n wh et h er t h e cas e b efo re u s i s o n e t h atCo n g res s h as au t h o ri zedu s t o co n si d er. See
s ec. 7 4 42 ; Es t at e o f Yo u n g v . Co m m is s i o n er, 8 1 T.C. 8 7 9 , 8 8 1 (1 98 3 ). “ Th e Tax Co u rti s wi t h o u t au t h o ri ty t o en l arg e upo n t hats t atut o ry g ran t .” Kas per v . Co m m i s s i o n er, 1 3 7 T.C. 3 7, 4 0 (2 0 1 1 ). W i t h res p ectt o n o n di s cret io n ary (i .e., m an dat o ry ) wh i s t l eb l o wer award s , s ect i o n 7 6 2 3(b )(4 ) p ro v i d es th at “ [a] ny d et erm i n at io n reg ard i n g an award* * * m ay , wi t h i n 3 0 d ay s o f s u ch d et erm i n at i on , b e ap p eal ed t o the Tax Co u rt(an d t h e Tax Co u rts h al l h av e juri s d i ct i o n wi t h res p ectt o s u ch
m at t er).” In o rd er t o d eci d e wh et h er we h av e ju ri s d ict i o n , we m u s tco n s i d er wh et h er t h e IRS h as m ad e a “ d et erm i nat i o n reg ard i n g an award ” an dwh ether “ a p et i t i o n- 6
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[* 6 ] i n v o k i n g o u r ju ri s d ict i o n o v er t h atm at t er * * * [h as b een ] t i m el y fi l ed .” Wh i s t l eb l o wer 2 6 8 7 6 -1 5 W v . Co m m is s io n er, 1 4 7 T.C. 3 75 , 3 78 (2 0 1 6 ) (q u o t i n g Co m p ari n i v . Co m

m i s s i o n er, 1 4 3 T.C. 2 7 4 , 2 7 7 (2 01 4 )). Th e p art ies ag ree t h atth e fi rs tl et t er was a “ d et erm i nat i o n ” an dth atthe p et i t i o n was u n t i m el y wi th res p ectt o i t . W i t h res p ectt o th e s eco n dl et t er, d at edJ u n e 1 5 , 2 0 1 7 , th e p et i ti o n was t i m el y : Becau s e J u l y 1 5 was a Sat u rd ay , th e 3 0 -d ay p eri o dfo r fi l i n g a p et i t io n was ex t en d edt o th e fo l l o wi n g M o n day , J ul y 1 7 , an dthe p et i t i o n was m ai l edt o th e Co u rt
o n th atd at e. See s ecs . 7 5 0 2 (t i m el y m ai l i n g as t i m el y

fi li n g ), 7 5 03 ; Ru l e 2 5 (a)(2 )(B). Th us , th e i s s u e we m u s t d eci d e i s wh et h er t he s eco n dl et ter co n s t i
tu t es a “ d et erm i n at io n reg ard i n g an award .” Ou r ju ri s d i ct i o n t o rev i ew a “ d et erm i n at i o n reg ard i n g an award ” d oes n o t d ep en do n h o w th e d o cu m en ti s l ab el ed . See Co m p ari n i , 1 4 3 T.C. at 2 7 8, 2 8 1
- 2 8 3 ; Co o p er v . Co m

m is s i o n er, 1 3 5 T.C. 7 0 , 7 5 (2 0 1 0 ) (“ [T] h e n am e o r l ab el o f a d o cu m en td o es n o tco nt ro l wh et h er t h e d ocu m en tco n s ti tu t es a d et erm i n at io n .”). Th e Offi ce m ay

i s s u e m u l t i pl e ap p eal ab l e “ d et erm i n at i o n s ” wi t h res p ectt o a s i n g le
m at t er. See M y ers v . Co m m i s si o n er, 1 4 8 T.C. 4 3 8, 4 4 4 (2 0 1 7) (“ [T] he Whi s t l eb l o wer Offi ce m ay

i s s u e m ul t i p l e d et erm i nat i on s , o n an y o f wh i ch o u r ju ri s d i ct i o n
* * * m ay b e b as ed .”); Co m

p ari n i , 1 4 3 T.C. at 2 83 ; s ec. 3 01 .7 6 2 3 -4 (d )(2 ), Pro ced
. & Ad m i n . Reg s . Thu s , th e fact th atth e fi rs t l et t er was t i tl ed a “ fi n al d et erm i n a-- 7
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[* 7 ] t i on ” d i dn o t p rev en t t h e Offi ce fro m i s s u i ng a s ubs eq u en td et erm i nat i o n reg ard i n g p et i ti o n er’ s cl ai m th atwo u l dcreat e ju ri s d ict i o n i n th i s Co u rt . See s ec. 7 6 2 3 (b )(4 ) (g ran t i n g t h i s Co u rtjuri s d i ct i o n o v er “ [a] ny d et erm i n at i o n reg ard i n g an award ”); Kas p er v . Co m

m i s s i on er (Kas p er II), 1 5 0 T.C. 8 , 1 3 n . 6 (2 0 1 8 ) (“ [W ] e h av e juri sd i ct i o n o v er an y t i m el y p et i t i o nedwh i st l eb l o wer d et erm i n at i o n, n o tju s t t h e fi rs ti n t i m e.”); Co m

pari n i , 1 4 3 T.C. at2 8 1 -2 8 3
. In Co m p ari n i the Offi ce s en tth e cl ai m an t s a s eri es o f l et t ers . Th e fi rs t g ro up o f l et t ers s t at edth atth e Offi ce h ad“ co n s i d ered ” th e ap p l i cat i o n b u tco n cl u d edth atth e cl ai m an t s were i n el i g i b l e fo r an awardb ecau s e “ t h e i n fo rm at i o n
* * * [t h e cl ai m an t s ] p ro v id edd i dn otres u l ti n th e co l l ect i o n o f an y p ro ceed s .” Co m p ari n i , 1 4 3 T.C. at2 7 5 -2 76 . Th es e l et t ers d idn o t ex pl i ci t l y u s e t h e wo rd

“ d et erm i nat i on .” Th e cl ai m an t s th en ap paren t l y s up p l em en t edth ei r ap p l i cat i on wi t h ad d i
t i on al i n fo rm at i on , i n cl u d i n g 3 0 0 d o cu m en t s p u rp o rt i n g t o s up p o rtan d ex p an d t h ei r i n i t i al cl ai m . Id . at2 7 6 , 2 8 4 . Th e Offi ce rep li edwi t h a s ub seq u en tl et t er t hat
s t at ed : “ W e co n s i d ered th e ad d i t i o n al i n fo rm at i on y o u p ro vi dedan dd et erm i n ed y o u r cl ai m s ti l l d o es n o tm eeto u r cri t eri a fo r anaward . Ou r d et erm in at i o n rem ai n s th e s am e d es p i t e t h e i n fo rm at i o n co nt ai n edi n y o u r l at es t l et t er.” Id . at2 7 6
.- 8
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[* 8 ] W e h el di n Co m

p ari ni t h atth e s ub s eq u en tl et t er co n s t i tu t eda “ det erm i n at i on ,” ev en tho u g h t h e earl i er l et t ers m ay al s o h av e co n s t i tu t ed“ d et erm in at i o n s ” reg ard i n g th e s am e cl ai m . Id
. at2 8 0-2 8 3 . Ins o h o l di n g t h e Co urtrel i edch i efl y
o n th e t ex to f t h e s ub seq u en tl et t er, n o t in g th ati t“ co n t ai n eda s t at em en to n t h e
m eri t s o f p et i t i o n ers ’ wh i st l eb l o wer cl ai m , referred fo r t h e fi rs t t im e * * * t o a

‘ det erm i nat i o n ’ m ad e o n th atcl ai m , an dd idn o t i n d i cat e t hatfu rt h er ad m i n i s t rat i v e p ro cedures were av ai l ab l e t o p et i t i o n ers .” Id . at2 7 9 . Th e co n cu rri n g o p i n i o n , jo i n edb y s i x J u d g es , em

p h as i zedth atth e cl ai m an t s h ads up p l em en t edth ei r cl ai m wi t h ad d i t i o n al i n fo rm at i o n , wh i ch th e Offi ce s tat ed t hati th adco n si d ered . Th e
co n cu rri n g J u d g es th o u g h ti t“ reas o n ab l e t o reg ard* * * [t h e cl ai m an t s ] as h av i n g
m ad e a n ew, ad d i t i on al , o r s up p l em en t al cl ai m ” an d t o treat th e Offi ce as h av i n g
m ad e a s ub s eq uen t“ d et erm i n at i o n ” co n cern i n g th atcl ai m . Id . at 2 9 1 (Hal p ern an d Lauber, J J ., co n cu rri n g ). W e fo l l o wed Co m

p ari ni i n M y ers v . Co m

m i s s i on er, 1 4 8 T.C. 4 3 8
. Th e cl ai m an tth ere recei v eda d et erm i n at i o n l et ter d at edM arch 1 3 , 2 0 1 3, d en y i n g h i s cl ai m . He co n t i n u ed t o co rres p o n dwi t h th e Offi ce t h ereaft er, s o m et i m es s ub m i t t i ng ad d i t i o n al m at eri al reg ard in g h i s cl ai m . Id . at4 4 0
. Th e Offi ce i s s u edh i m fo u r s ub s eq u en tl et ters b et ween No v em b er 2 0 1 3 an dM arch 2 0 14 . Th ree o f t h es e l et t ers i n cl u d edt ex t s ub s t an t i al l y i d en t i cal t o th atu s edb y t he Offi ce i n Co m p ari n i ,- 9
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[* 9 ] s t at i n g : “ W e co n s i d ered th e ad d i t i o n al i n fo rm at i o n y o u p ro v i d edan d d et erm i n edy o u r cl ai m s ti l l d oes n o tm eeto u r cri t eri a fo r an award
. Ou r d et erm i n at i o n rem ai n s t h e s am e d es p i t e t h e i n fo rm at i o n co n t ai n edi n y ou r l at es t l et t er.” Ib i d
. On e o f t h e fo u r l et t ers res em b l ed t h e Offi ce’ s s ub s equ en t l et t er h ere,
s t at i n g : “ Th i s l et t er i s i n reg ardt o y o u r co rres p o n d en ce d at edFeb ru ary 2 0 , 2 0 1 4 , co n cern in g y o u r cl ai m

fo r award . W e cl o sedy o u r cl ai m fo r award o n M arch 1 3 , 2 0 1 3 . I am

en cl o s i n g a co p y

o f t h e l et t er fo r y o u r i nfo rm at i o n . ” Id . at4 41 . In M y ers we fo u n dth at“ each o f t h e fi v e l et t ers * * * refl ect s an ap p eal ab l e d et erm in at i o n u n d er s ect i o n 7 6 23 (b ).” Id . at4 4 5
. In th e cas e ath an d , p et i ti o n er’ s s eco n dap p l i cat i o n co n t ai n edi n fo rm at i o n t h atwas n o tav ai l ab l e t o h i m o n Sep t em b er 2 9 , 2 01 6 , wh en th e Offi ce i s su edi t s fi rs tl et t er. Th is i nfo rm at io n co n s i st edo f rep res en t at io n s, d eri v edfro m t arg et ’ s
s ub s eq u en tSEC fi l in g s , thatt arg et ’ s 2 01 2 t ax y ear rem ai n edu n der IRS ex am i n at i on , th att arg eth ad fi l edam en d edretu rn s fo r cert ai n y ears , an dth att arg eth ad
m ad e t o t h e IRS an ad d i t i o n al t ax p aym en ti n ex ces s o f $ 5 0 m i l l i o n . Th e s t at em en tat t ach edt o p et i t i o n er’ s s eco n d ap p l icat i o n i n d icat edh i s b el i ef th atth is i n fo rm at i o n was rel ev an ti n two res p ect s. Hi s fi rs t ap p l i cat i o n h ad al l eg eda t ax l aw v i o l at io n du ri n g t arg et ’ s 2 0 12 t ax y ear. In n o t i n g t arg et ’ s d i s cl o s u res thati t s 2 0 1 2 t ax y ear rem ai n edu n der IRS ex am i nat i o n an dth ati th adm ad e a- 1 0 -

[* 1 0 ] l arg e p aym en tt o th e IRS, p et i t i o n er ap p earedt o qu es t i o n the fact u al p red i cat e fo r t he d en ial o f h i s cl ai m , i .e., th at h i s i n fo rm at i o n “ was rev i ewedas p arto f an ex am i n at io n , b u tth e ex am i n at i o n res u l t edi n n o ch an g e.” Al t ern at i v el y , i f t arg et ’ s 2 0 1 2 ex am i n at io n h adres u l t edi n n o ch an g e, p et it i on er co n t en d edth att arg etm ay h av e fi l edam en d edretu rn s an dp ai d ad d i t i o n al t ax as a res u lto f t h e i n fo rm at i o n h e h ads up p l i ed . Incert ai n ci rcu m s tan ces t ax p ai dwi t h an am en d ed ret u rn m ay co n st i tu t e “ p ro ceed s co l l ect ed ” wi t h i n the m ean i n g o f s ect io n 7 6 2 3 (b )(1 ). See s ec. 3 0 1 .7 62 3 -2 (d )(3 ), Pro ced . & Ad m i n . Reg s . In fo rm , the Offi ce’ s s eco n dl et t er d i dn o tp u rp o rt t o m ak e a n ew d et erm i
n at i o n b u ts i m

p l y en cl os eda co p y

o f i t s p rev io u s d et erm in at i o n . Ins ubs t an ce, h o wev er, i t s d eci s i o n t o s t an db y i t s i n it i al d et erm i n at i o n n eces s ari l y en t ai l edth e
as s ert i o n th att arg et ’ s fi li n g o f am en d edretu rn s an dp aym en to f ad d it i o n al t ax h ad
n o co n n ect i o n t o th e i n fo rm at io n p et i t i o n er h adp ro v i d edi n h i s Fo rm s 2 1 1 . Th e Offi ce’ s s eco n d l et t er i s th u s h ardt o d i s t i n g ui s h fro m th e s ub s eq uen tl et t ers we fo u n d t o co n s t i tu t e “ d et erm i n at i o n s ” i n Co m p ari n i an d M y ers , wh ere t h e Offi ce i n fo rm edeach cl ai m an tth at“ ou r d et erm i n at i o n rem ai n s t h e s am e d es pi t e t he i n -- 1 1 -

[* 1 1 ] fo rm at i o n co n t ai n edi n y ou r l at es tl et t er.” 4 In effect th ati s ex act ly wh atth e Offi ce t o ldp et i t io n er h ere. In s u m , u n d er t h e p ri n ci p l es en un ci at ed i n Co m p ari n i an dM y ers , we co n cl u d e t h atth e Offi ce’ s s eco n d l et t er co n s ti tut eda “ d et erm i n at i o n reg ard i n g an award ” s uffi ci en tt o co n fer ju ri s d i ct i o n up o n th is Co u rt . W e h av e n o o ccas i o n h ere t o co n s i der t h e o u t er l im i t s o f o u r ju ri s d i ct i on o v er wh is t l eb l o w er cas es b ecau s e t h e Offi ce’ s s eco n dl et t er fel l s quarel y wi t h i n the u n i v ers e o f co m m u n i cat i on s thatwe h av e p rev io us l y h el dt o co n s t i tu t e “ d et erm i nat i o n s .” Pet i t i o ner s up p l i edn ew i n fo rm at i o n , n o t av ai l ab l e t o h i m wh en th e Offi ce i n i t i al l y d en i edh i s cl ai m , th atarg u ab l y

cal l edi n t o qu es t i o n th e b as i s th e Offi ce h aden u n ci at edfo r d en y i n g h i s cl ai m . By

d i s m i ss i n g th e rel ev an ce o f th atn ew i n fo rm at i o n , th e Offi ce m ad e a d et erm i n at i o n reg ard i n g h i s cl ai m . He i s en t i t l edt o s eek ju d i ci al
rev i ew o f th at d et erm i n at io n . 5

4 Un l i k e th e s ub s eq u en tl et t ers i n Co m p ari n i an dM y ers , th e Offi ce’ s s eco n d l et t er t o p et i t i o n er d i dn o ts ay ex p l i ci t l y

th ati t h ad“ co n s i d ered th e ad d i t i o nal i nfo rm at i o n y o up ro v i d ed
. ” Bu t o u r d eci s io n as t o wh et h er a l et t er co n s t itu t es a “ d et erm i nat i on ” m

u s tb e b as edo n i t s s ub st an ce. If a co m m u n i cat i o n i s a “ det erm i
n at i o n ” i n s ub s t an ce, t he Offi ce can n o tp ro du ce a d ifferen to u t co m e b y o m i t t i n g t o s t at e t h ati t co ns i d ered th e i n fo rm at i o n i trecei v ed
.

5 Th i s co n cl us i o n d eri v es s up p o rtfro m a recen to p i ni o n o f t he U.S. Co u rto f Ap p eal s fo r t h e D.C. Ci rcu i t , t o wh i ch o u r wh is t l eb l o wer cas es are n orm al l y ap p eal ab l e. See s ec. 7 4 8 2 (b )(1 ) (p en u l t i m at e s en t en ce); Kas p er II, 1 5 0 T.C. at1 1 n . 1 (co n ti n u ed ...)- 1 2 -

[* 1 2 ] To refl ectthe fo reg o i n g , An o rd er wi l l b e i s s u edd en y in g
res p o nd en t ’ s m o t i o n t o d i s m i s s fo r l acko f ju ri s d ict i o n .

5 (...co n t in u ed ) (s l i p o p. at6 n . 1 ). In St o v i c v . R.R. Ret . Bd ., 8 2 6 F.3 d5 0 0 , 5 02 (D.C. Ci r. 2 0 1 6 ), t h atco u rth el dth atth e Rai l ro adRet i rem en tBo ard ’ s d en ial o f a req u es tt o rev i ew a p rev i o u s l y d en i edcl ai m

fo r b en efi t s was a “ fi n al d eci s i o n o f t he Bo ard ” s ub jectt o ju d i ci al rev i ew u n d er 4 5 U.S.C. s ec. 3 5 5(f) (2 0 12 ). Here, t he Offi ce’ s s eco n d l et t er t o p et i t i o n er am o u n t edt o a refu s al t o rev i s i t i t s i n it i al ad vers e d et erm i n at i o n d es p it e h i s s ub m i s s io n o f n ewl y d i s co v ered ev i d en ce. Al t h o u g h the s t atu t o ry s ch em es o f s ect i o n 7 6 2 3 (b ) an d t h e Rai l ro adRet i rem en tActare s o m ewh at d i fferen t, the St ov i c o p i n i o n s up p l i es an al o go u s s up po rtfo r o u r co n cl u s i o n t h at t h e Offi ce’ s s eco n dl et t er co n s ti tu t ed a “ d et erm in at i o n ” th ati s s ub jectt o ju d i ci al rev i ew.