1 5 6 T.C. No . 6

UNITED STATES TAX COURT

SUZANNE J . M CCRORY, Pet i ti o ner v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 9 6 5 9-1 8W
. Fi l edM arch 2 , 2 0 21
.
P fi l edwi th R’ s Wh i s t l eb l o wer Offi ce (W BO) 2 1 Fo rm s 2 1 1 , Ap p li cat i o n fo r Awardfo r Ori g i n al In fo rm at i o n , al leg i n g th at 2 1 t ax p ay ers u n derrep ort edth ei r t ax o b li g at i o n s. Th e W BO s en tP a l et t er reco m

m en d in g a p rel i m i n ary

award u nd er I.R.C. s ec. 7 6 2 3(a). P n ei ther ag reedn o r d i s ag reedwi th th e p rel i m i n ary award reco m m en d at i o n. P fi leda p et i t i o n s eek i n g rev i ew o f t he p rel im i n ary awardreco m

m en d at i on . R m o v edt o d i s m i s s fo r l acko f ju ri s d ict i on . Hel d : Th e p rel i m i n ary

awardreco m

m en d at io n u nd er I.R.C. s ec. 7 6 2 3 (a) d o es n o tco n s t i tut e a “ d et erm i n at i on ” wi th in the m ean i n g o f I.R.C. s ec. 7 6 2 3 (b )(4 ). W e t h u s l ackjuri s d i ct i on b ecau s e n o d et erm i nat i o n h as b een i s s uedt o P th atwo u l dco n fer ju ri sd i ct i o n o n th i s Co u rt . W e wi l l therefo re g ran t R’ s m o t i o n t o d i s m i s s fo r l acko f juri s di ct i o n .

Served 03/02/21-2
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Su zan n e J . M cCro ry , p ro s e. Al ex Sh l i v k o an dLy d ia A. Bran ch e, fo r res p on d en t .
OPINION NEGA, Jud g e: Th is cas e i s b efo re t h e Co u rto n res p o n d en t ’ s m o t io n t o d i s m i s s fo r l acko f ju ri s d i ct i o n . Pet i t i o n er co m m en cedth i s wh i st l eb l o wer p ro ceed in g p u rs u an tt o s ect i o n 7 6 2 3 (b )(4 ). 1 Res po n d en tco n t en ds th atwe l ack juri s d i ct i o n b ecau se a p rel i m in ary awardreco m

m en d at i o n i s n o t a

“ d et erm i nat i on ”. Th e s o l e i s s u e fo r d eci s i o n i s wh et h er t h e l et ter res p o n d en ts en t t o p et i ti o n er reco m

m en d i n g a p rel i m in ary

awardu n d er s ect i o n 7 6 23 (a) co n s t i tu t es a “ d et erm i n at i o n ” wi th i n th e m ean i n g o f s ect i o n 7 6 2 3 (b )(4 ). Back gro u n d Th e fo l l o w i n g fact s are d rawn fro m the p l ead i n gs , th e p art i es ’ m o t i o n p ap ers , an dth e ex h i bi ts an dd ecl arat i o n s at t ach edth eret o . Pet i ti o ner res i d edi n New Yo rk wh en th e p et it i o n was fi l ed
. OnJ an u ary

2 8 , 2 0 1 5 , p et i t i o n er s ub m i tt ed 2 1 s ep arat e Fo rm s 2 11 , Ap p l i cat i o n fo r Awardfo r Ori g i n al In fo rm at i o n (wh i s t l eb l o w er cl ai m s ), t o th e

1 Un l es s o th erwi s e i nd i cat ed , al l s ect i o n referen ces are t o th e In t ern al Rev enu e Co de i n effect atal l rel ev an tt i m es .-3
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In t ern al Rev enu e Serv i ce (IRS) W h i s t l eb l o wer Offi ce (W BO). Pet i t i o n er al l eg ed i n thes e wh i s t l eb l o wer cl ai m s t h at2 1 i n d i v idu al t ax p ay ers u n d errep o rt edth ei r t ax o b l i g at i o ns wi th res p ectt o l i t i gat i o n s et t l em en t award s t h ey recei v ed
. Th e i n fo rm at i o n p et it i on er p ro v i d edwas b as eden t i rel y o n p ub l i c reco rd s . Th es e wh i st l eb l o wer cl ai m s are p et i t i o n er’ s n i n th s eri es o f wh i s t l eb l o wer cl ai m s s ub m i t t edt o th e W BO. Th e W BO n o t i fi edp et it i o n er th ati th adrecei vedth e wh is t leb l o wer cl ai m s
an d as si g n edh er 2 1 s ep arat e cl ai m n u m b ers . Th e W BO i n fo rm edp et i t i o n er t h ati t
wo u l dev al u at e t h e i n fo rm at i on s h e p ro vi d ed t o d et erm in e wh et h er an i n v es t i g at i o n was warran t edan dan awardwas ap p ro pri at e. Us i n g p et i t i o n er’ s i n fo rm at i o n , th e IRS co ll ect ed p ro ceed s res u l t i n g fro m ad m i n i s trat i ve act i o n s ag ai n s ttwo o f t h e t ax p ay ers s h e h adi d en t i fi ed . Aft er rev i ewi n g th e ad m in i s trat i v e reco rd , th e t ax an al y stas s i g n edt o p et i t i o n er’ s wh i s t l eb l o wer cl ai m s reco m m en d ed
an awardt o p et i ti on er u n d er s ect i o n 7 6 2 3 (a). OnAp ri l 1 0 , 2 0 1 8, the W BO m ai l edp et i t i o ner a Prel i m i n ary Award Reco m m en d at i o n u n d er Sect io n 7 62 3 (a). In cl u dedwi th th at l et t er were a Su m m ary Rep o rtan da Res p o ns e t o Su m m ary Rep o rtfo rm . Th e l et ter s t at edth at th e W BO “ h as reach eda p rel i m i n ary awardreco m

m en d at i o n u n der * * * [s ect i o n ] 7 6 2 3 (a)” an den cl o sed “ a Su m m ary Rep o rt th atex p l ai n s o u r p rel im i n ary award-4
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reco m m en d at i o n i n the am o u n to f $ 9 6 2.9 2 .” Th e l et ter i n fo rm edp et i ti o ner t h at th e award“ am o u n t i s a p rel im i n ary reco m m en d at i o n b ecau s e t he d et erm i n at i o n o f t ax i s n o tfi n al an di s s ub j ect t o ch an ge”, an d“ i f t h ere are an y ch an g es * * * th e
* * * [W BO] wi ll s en d* * * [p et i t i o n er] a rev i s ed Prel i m i n ary Award Reco m m en d at i o n Let t er.” Th e l et t er al s o s t at edth atth i s “ l et ter b eg i n s th e wh i st l eb l o wer award ad m i n i s trat i v e p ro ceed i ng ” an dex p l ai n edth atp et i t i o n er h ad two o pt i o n s . If s h e ag reedwi th th e award , s h e was d i rect edb y th e l et t er t o

“ [c] h eck th e ap p ro p ri at e b o x , s i g n an dd at e t h e Res po n se t o Su m m ary Rep o rtfo rm i n d i cat i n g * * * [h er] ag reem en t ,” an d“ retu rn th e s i gn edfo rm ” t o th e W BO. Th e l et t er ad v i s edh er t h at , “ [b ] y ch eck i n g th e b o x th aty o uag ree wi th th e p rel im i n ary awardreco m

m en d at i on , y o u ag ree t o wai v e an y ju di ci al ap p eal ri gh t s wi th res p ect t o the award d et erm i n at i o n , i n cl u d i n g fi l i n g a p et i t i o n wi th th e U.S. Tax Co u rt .” Th e l et t er s t at edthats u ch “ ag reem en tan d wai v er o f ap p eal ri g h t s s h al l o n l y b e b i n d i n g t o th e ex t en tthatp aym en ti s m ad e co n s is t en twi th th i s p rel i m i n ary award
reco m m en d at i o n”. If p et i t i o ner d i s ag reedwi th t h e award , s h e was d i rect edt o

“ [c] h eck th e ap p ro p ri at e b o x , s i g n an dd at e t h e en cl o sedRes p o n s e t o Su m m ary Rep ort fo rm ” an d “ [r] etu rnth e s i g n edRes p o n s e t o Su m m ary Rep o rtal on g wi th
an y co m m en t s t o th e p rel im i n ary

awardreco m

m en d at i on t o th e Wh i s t l eb l o wer Offi ce wi th i n 3 0 d ay s fro m th e d at e o f t h i s l et t er.”-5
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Rat h er t h anch o os e o n e o f t h o s e o p ti o n s , p et i t i o ner creat eda t hi rdb o x o n th e Res p o n s e t o Su m

m ary Rep o rtfo rm , ch eck edth at th i rd b o x , an d s t at ed : “ I
n ei th er ag ree n o r d is ag ree wi th th e p rel i m i n ary awardreco m

m en d at i o n ”. OnAp ri l 1 7 , 2 0 1 8 , p et i t i o n er s en tthe Res p o n s e t o Su m m ary Rep o rt fo rm

acco m p an i edwi t h a l et t er t o th e W BO. In th e l et t er, p et i t i o n er s t at edth at s he wo u l d “ n eedm o re fact s t o u n d ers t an dth e h an d l in g o f t h es e 2 1 cl ai m s b efo re * * * [s h e] co ul dag ree o r d i s ag ree” wi th the award an di n qu i redas t o wh et h er s h e co u l dh av e acces s t o the ad m i n is trat i v e fi l e. OnAp ri l 2 4 , 2 0 1 8 , th e t ax an al y st i n fo rm edp et i t i o n er b y t el ep ho n e t h at s he wo u l d n o t b e ab l e t o rev i ew t h e ad m in i s trat iv e fi l e b ecau s e i t
co n tai n edco n fi d en t i al t ax p ay er i n fo rm at io n . To d at e, res po n den th as n o ti s s u ed p et i t i o n er a s ub s equ en t d eci s i on l et ter, award ch eck , o r an y o th er wri t ten n o t i ce reg ard i n g h er wh is t l eb lo wer cl ai m s . OnM ay 9 , 2 0 1 8 , p et it i o n er fi l eda p et i t i o n wi th thi s Co u rtreq u es t i n g

“ d i scl o su re o f t h e i n fo rm at i o n th atwo u l d ex p lai n IRS d eci s i o n -m ak i n g ” wi th
res p ectt o t h e p rel i m i n ary awardreco m m en d at io n u n d er s ect i o n 7 6 23 (a). Th e W BO s u s p en d edfu rt her ad m i ni s trat i ve co n s i d erat io n o f p et it i o n er’ s wh i s t l eb l o wer cl ai m s wh en th e cl ai m s b ecam e s ub jectt o t h e i n s tan t l it i gat i on . On J un e 2 0 , 2 0 1 8 , res p o n d en t fi l eda m o t io n t o d i s m i s s fo r l acko f ju ri sd i ct i o n o n th e g ro u n d t h atn o d et erm i n at i o n h as b een i s s u edt o p et i t i on er wi th res p ectt o h er wh i s tl eb lo wer-6
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cl ai m s thatwo ul dco n fer ju ri s d i ct i o n o n thi s Co urt . Pet i t i o n er o bject s t o th e g ran t i n g o f res p o n d en t ’ s m o ti o n . 2 Di s cu ss i o n I. Tax Co u rtWh is t l eb l o wer AwardJ u ri s d i ct i o n Th e Tax Co u rt i s a co u rto f l i m i t ed juri sd i ct i o n an dm ay ex erci s e juri s d i ct i o n o n l y

t o the ex ten tau th o ri zedb y Co n g res s. J u d g e v . Co m m i s s i o n er, 8 8 T.C. 1 1 7 5, 1 1 8 0 -1 1 8 1 (1 9 8 7 ); Naft el v . Co m m i s si o n er, 8 5 T.C. 5 27 , 5 29 (1 9 8 5 ). W e are wi th ou tau th o ri ty t o en l arg e up o n t h ats t atu t o ry g ran t . See Ph i l l i p s Pet ro l eu m

Co . & Affi l iat edSub s . v . Co m m is s i o n er, 9 2 T.C. 8 8 5 , 8 8 8 (1 98 9 ). W e
n ev erth el es s h av e ju ri s d i ct i o n t o d et erm i n e wh et h er we h av e ju ri s d i ct io n . Ham b ri ckv . Co m

m i s s io n er, 1 1 8 T.C. 3 4 8 , 3 5 0 (2 0 0 2 ); Py o v . Co m m is s i o n er, 8 3 T.C. 6 2 6 , 6 3 2 (1 9 8 4 ); Kl u g er v . Co m m i s s i o n er, 8 3 T.C. 3 0 9 , 3 1 4 (1 9 8 4). Sect io n 7 6 2 3 (b )(4 ) p ro v i d es th at“ [a] ny d et erm i n at i o n reg ard i n g an award
u n d er p arag rap h (1 ), (2 ), o r (3 ) m ay , wi th i n 3 0 d ay s o f s u ch d et erm i n at i o n , b e 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 th res p ect t o s u ch m at t er).” See W h is t l eb l o wer 1 4 1 0 6 -1 0Wv . Co m m i s s i o n er, 1 3 7 T.C. 1 8 3 , 1 8 6 -1 8 7 (2 0 1 1 ); Kas p er v . Co m m i s s i o n er, 1 3 7 T.C. 3 7 , 4 1 (2 01 1 ). Pet i t i o n er fi l ed

2 Pu rs u an tt o o u r o rd ers , res p o n d en t h as al so fi l eda fi rs ts up p l em en tt o m o ti o n t o d i s m i s s fo r l acko f ju ri s d i ct i o n an dp et i t i o n er fi l eda res p o n s e t o res p o n d en t’ s fi rs ts up p l em en t to m o t i on t o d i s m i s s fo r l acko f ju ri s d ict i o n .-7
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th e p et i t i o n i n v o k i ng th e Co u rt ’ s juri s d i ct io n wi th in 3 0 d ay s o f t h e d at e t h e W BO
m ai l edth e p rel i m i n ary awardreco m m en d at i o n l et t er. Th e ju ri sd i ct i o n o f t h i s Co u rti s n ev ert h el es s d ep en d en tup o n a fi n d i n g th ata “ d et erm i n at i o n ” h as b een
m ad e. Kas p er v . Co m

m i ss io n er, 1 3 7 T.C. at4 1 . Acco rd i n g ly , we m u s td eci d e wh et h er t h e p rel i m i n ary

award reco m

m en d at i o n i ss u ed t o p et i t i o n er co n st i tu t es a

“ d et erm i nat i on ” wi th i n th e m ean i n g o f s ect i o n 7 6 2 3 (b )(4 ). II. “ Det erm i nat i o n ” W i thi n th e M ean i n g o f Sect i o n 7 6 2 3 (b )(4 ) Sect io n 7 6 2 3 d o es n o tcl earl y d efi n e wh atco n s t i tu t es a “ det erm in at i o n ” o r req u i re t hatthe wh is t l eb lo wer b e i s su edan y p art icu l ar fo rm o f n o ti ce. Kas p er v . Co m m i s s i o n er, 1 3 7 T.C. at4 1 ; s ee Wh i s t l eb l o wer 2 2 2 31 -1 2 W v . Co m m i s s i o n er, T.C. M em o . 2 01 4 -1 5 7 , at* 1 1 . As a res ul t, i n p ri o r cas es “ [w] e h av e h el dth atth e
n am e o r l ab el o f a d o cu m en td o es n o tco n tro l wh et h er t he d o cu m en tco n s t i tu t es a d et erm i n at i o n ” an d th at “ o u r ju ri s d i ct i on i s es t ab l i s hedwh en the Co m m i ss i o n er i s su es a wri t t en n o t i ce t h atem b o d i es a d et erm i n at i o n.” Co o p er v . Co m m i s s i o n er, 1 3 5 T.C. 7 0 , 7 5 (2 0 1 0 ). Th e Co u rth as n o tp rev i o us l y ad dres s ed wh et h er a p rel i m i naryawardreco m m en d at i o n u n d er s ect i o n 7 6 2 3 (a) co n s t i tu t es a

“ d et erm i nat i on ” wi th i n th e m ean i n g o f s ect i o n 7 6 2 3 (b )(4 ). Ho wev er, t h e Co u rt h as ad dres s edwh et h er an y o th er fo rm

o f wri tt en n o ti ce i s s u edi n a wh i s tl eb l o wer cas e co n st i tu t es a “ det erm i n at i o n ” t h at wo u l d co n fer ju ri s d i ct i o n up o n t h i s Co u rt .-8
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Th e Co u rth el d t h ata l et t er d en y i n g a wh i s t leb l ower cl ai m , al th o u g h n o t l ab el eda d et erm i nat i o n , co ns t itu t eda “ d et erm i n at i o n ” wi th in th e m ean i n g o f
s ect i on 7 6 2 3 (b )(4 ) b ecau s e i twas “ a fi n al ad m i ni s trat i v e d eci s i o n reg ard i n g
* * * [t h e] wh is t l eb l o wer cl ai m s i n acco rd an ce wi th th e es tab l i s h ed p ro cedu res .” Co o p er v . Co m

m is s i o n er, 1 3 5 T.C. at7 6 ; s ee Kas p er v . Co m m i s s i o n er, 1 3 7 T.C. at 4 1 . Si m i l arl y , th e Co u rth el dth ata l et t er co ns t i tu teda “ d et erm i nat i o n ” wh en i t
co n tai n eda s t at em en to n th e m eri t s o f a wh i s t l eb l ower cl ai m , referred fo r th e fi rs t t i m e i n a l et t er t o th e wh i s t l eb lo wers t o th e fact th ata d et erm i n at i o n h ad b een
m ad e o n th ei r cl ai m , an dd i dn oti n d i cat e t h atfu rther ad m in i s trat i ve p ro cedu res were av ai l ab l e t o th e wh i s t leb l o wers . 3 Co m pari n i v . Co m

m i s si o n er, 1 4 3 T.C. 2 7 4 , 2 7 9 (2 01 4 ). Th e Co u rtal s o ad dres sed , i n d et erm i ni n g wh et h er a p et i ti o n was t i m el y fi led , wh en a “ d et erm i n at io n ” o ccu rs wh ere t he W BO h as n o t i fi edth e wh i st l eb l o wer t h atan award wi l l b e fo rth co m i n g . Th e Co u rts t at edth at , “ [i ] n th e cas e o f a fav o rab l e awardd eci s i o n , th e * * * [W BO’ s] ‘ d et erm i n at i o n ’ d en o t es a d eci s i o n th atth e wh i s t l eb l o wer wi l l recei v e an awardi n a s p eci fi c am o u n t . ”

3 Th e Co urt fu rt h er h el dth atth e W BO m ay i s s u e m o re th ano n e “ d et erm i nat i on ” wi th res p ectt o a wh i s t l eb l ower cl ai m o n an y o f wh i ch o ur juri s d i ct i o n m i g h tb e b as ed
. Co m p ari n i v . Co m

m i s s i o ner, 1 4 3 T.C. 2 7 4 , 2 8 2 -2 8 3 (2 0 1 4).-9
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Wh i s t l eb l o wer 4 4 9 6 -1 5 W v . Co m m i s s i o n er, 1 48 T.C. 4 2 5, 4 3 0 (2 0 1 7 ). Th e Co u rt fo u n d t h atn ei th er th e W BO’ s i s s u an ce o f t h e p rel i m i n ary awardreco m

m en d at i o n
u n d er s ect i o n 7 6 2 3 (b ) n or t h e wh i s tl eb l ower’ s accep tan ce o f t h e award co n s t i tu ted a “ d et erm i n at i o n ” b ecau s e th e am o u n t o f th e awardrem ai n ed“ s ub jectt o co n di t i o n s s ub s equ en tthatco u l dcau s e t h e awardam o u n tt o b e redu ced .” Id
. Acco rd in g ly , th e Co u rth el dth at , ab s en tan i n terv en i n g fi n al d et erm i n at io n co n fi rm i n g th e am o u n to f t h e award , th e W BO “ i ss u e[d ] a wri t ten n o t i ce t h at
em bo d i e[d ] * * * [i t s ] d et erm i nat i o n” wh en i ti s s u edthe award ch eckan dth atth i s act i on n o t i fi edthe wh i s t l eb l o wer o f t h e “ fi nal ad m i n i s trat i v e d eci s i on reg ard i n g
* * * [h i s] * * * cl ai m s i n acco rd an ce wi th the es tab l i s h edp ro cedu res . ” Id . at4 3 2 (ci t i n g Co o p er v . Co m

m i ss io n er, 1 3 5 T.C. at7 5 -7 6).1 III. Wh et h er t he Prel i m i n ary AwardReco m

m en d at i o n Is s u edt o Pet i t io n er Co n st i tu t eda “ Det erm in at i o n ” In th e m o t i on t o d i s m i s s fo r l acko f ju ri s d i ct i o n , res p o n d en tco n ten d s th at th e Co u rtl ack s juri s d i ct i o n b ecau s e t h e p rel im i n ary awardreco m

m en d at io n d i d
n o tco ns t i tu t e a “ d et erm i n at i o n ” wi th i n th e m ean i n g o f s ect io n 7 62 3 (b )(4 ). Pet i t io n er co n ten d s th e p rel i m i n ary l et t er em b od i eda “ d et erm i n at i o n ” b ecau s e t h e l et t er: (1 ) req u es t edth ats h e wai v e h er ap p eal ri g h t s ; (2 ) d i dn oti n d icat e t h atth e-1 0
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p rel i m i naryawardam o u n t w ou l dch an g e; an d(3 ) d i dn o ti n di cat e t h ata s ub s equ en td et erm in at i o n wo u l db e i ss u ed . Th e Co u rtag rees wi th res p o n d en t . Th e p rel i m i n ary

awardreco m

m en dat i on d i dn o td en o te a fi n al ad m i n is trat i v e d eci s i on th atp et i t i o n er wo u l drecei v e an award i n a s p eci fi c
am ou n t . See Wh i s t l eb l o wer 4 4 9 6 -1 5 W v . Co m m i s s i o n er, 1 4 8 T.C. at4 3 0 . Th e l et t er ex p l i ci t l y st at edth atth e award“ am o u n t i s a p rel i m i n ary reco m m en d at i o n b ecau s e th e d et erm i n at i o n o f t ax i s n o tfi n al an di s s ub jectt o ch an g e” an d , i f t h ere are an y ch an g es , th e W BO “ wi l l s en d* * * [p et i ti o n er] a rev i s ed Prel i m i n ary AwardReco m

m en dat i o n Let t er.” Th u s , th e am o u n to f t h e awardreco m m en d edi n th e l et ter rem ai n eds ub

jectt o co n d i t i o n s s ubs equ en t , i .e., a fi n al d et erm i n at i o n o f t ax , th at co u ldcau s e th e am o u nto f t h e awardt o ch an g e. 4 See i d. Ev en i f p et i t i o n er ag reedwi th th e awardan dwai v edap p eal ri g h t s , wh i ch s h e d i dn o t , th i s act i on wo u l dn o t fi n al i ze t h e am o u n t o f t h e award b ecau s e t he l et t er s t at edth at
s u ch ag reem en t an dwai v er “ sh al l o n l y b e b i n d i n g t o th e ex t en tth atp aym en ti s
m ad e co n s i s t en t wi th thi s p rel i m i n ary awardreco m

m en d at i on ”. See i d . at4 3 0
- 4 3 1 . Acco rd i n g l y , th e p rel im i naryawardreco m m en d at i o n was n o t a fi nal

4 A“ fi n al d et erm i n at io n o f t ax ” i s d eem ed t o h av e o ccu rred i f t he IRS h as co l l ect edth e rel ev an tp ro ceed s an dei th er (1 ) t he s t atut o ry p eri o dfo r fi l i ng a refu ndcl ai m

h as ex p i redo r (2 ) t h e t arg et (s ) h av e ag reedt o t h e t ax l i ab il i ty an d wai v ed an y

ri g h tt o s eeka refu n d . Sec. 3 0 1
. 7 62 3 -4 (d )(2 ), Pro ced . & Ad m i n . Reg s .-1 1
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ad m i n is trat i v e d eci s i on b ecau s e t h e am o u nto f t h e awardth e W BO reco m m en d ed i n the l et t er rem ai n edu n cert ai n . See i d . Ad d i t i o n al l y , res p o nd en t h as n o t
s ub s equ en t l y

co n fi rm edth e am o u n to f awardb y i s s u in g p et i t i o n er a fi n al d eci s i o n l et t er o r awardch ecko n wh i ch th e Co u rt ’ s juri s di ct i o n m ig htb e b as ed
. Th e p rel i m i n ary

awardreco m

m en dat i on s t at edthati t co m m en cedth e wh i st l eb l o wer ad m i n i s trat i v e p ro ceed in g an di nd i cat ed thatfu rt h er ad m in is trat i v e p ro cedures were av ai l ab l e t o p et i t i o n er. See Co m p ari n i v . Co m

m i s s i o ner, 1 4 3 T.C. at2 7 9 . Th e l et t er ex p l ai n edth atp et i ti o n er co u l dei th er ag ree an dwai v e an y ju d i ci al ap p eal ri gh ts o r d i s ag ree an ds ub m i tco m m en t s t o th e W BO wi th i n 3 0 d ay s fro m th e d at e o f t h e l et t er. Th e W BO s t at edth ati t wo u l d“ co n s id er an y co m m en t s recei v edan d s en da Fi n al AwardDet erm i n at i o n Let t er.” Ot h er t h an req u es t i ng acces s t o t h e ad m i n i s trat i v e fi l e, p et i t i o n er h as n o ts ub m i t t edan y co m m en t s t o th e W BO i n res p on s e t o th e l et t er, an dres p o n d en t h as n o ti s s u eda fi nal deci s i o n l et t er. Th us , th i s l et t er was n ota fi n al ad m i n i s trat iv e d eci s i o n th at
co n cl u d ed p et it i o n er’ s wh i s t l eb l o wer ad m i n i s trat i v e p ro ceed i ng . Res p o n d en ti s su edth e p rel i m i n ary award d et erm i n at i on i n acco rd an ce wi t h th e fram ewo rks etfo rt h i n t h e reg u l at i o n s fo r award s u n d er s ect i o n 7 6 2 3(a). 5 Th e

5 Th es e reg u l at io n s , fi n al i zedo n Au g u s t1 2, 2 0 14 , ap p l y t o i n fo rm at io n s ub m i t t edo n o r aft er t h atd at e an dt o cl ai m s fo r awardu n d er s ec. 7 6 2 3 (a) t h at (co n ti n u ed ...)-1 2
-

W BO b eg an th e wh i st l eb lo wer ad m i n i s trat i v e p ro ceed i n g wh en i t n o ti fi ed p et i t i o n er o f t h e awardreco m m en d at i o n u n d er s ect i o n 7 62 3 (a) i n a p rel i m i n ary awardreco m

m en d at i on l et t er. See s ec. 3 0 1 .7 62 3 -3 (b )(1 ), Pro ced
. & Ad m i n . Reg s. Un d er t h e reg u l at i o n s , th e W BO i s o n l y p erm i tt edt o p ay

an awardan d
co m m u n icat e th e am o u nt o f an awardi n a d eci si o n l et t er atth e co n cl us i o n o f t h e ad m i n is trat i v e p ro ces s an d wh en th ere i s a fi n al d et erm i n at i o n o f t ax . Id
. s ub p ara. (2 ). Acco rd i n g t o the Su m m ary Rep o rt , th e W BO d idn o t ex pect a fi n al d et erm i n at i o n o f t ax t o o ccu r u n t il M ay 2 0 1 9
. Nev ert h el es s , o n M ay 9 , 2 0 1 8 , p et i t i o n er fi l edh er p et i t i o n wi th th i s Co u rtan d , as a res ul to f t hi s l i t i g at i o n, th e W BO s u s p en d edfu rt her ad m i ni s trat i ve co n s i d erat io n o f h er wh i st l eb l o wer cl ai m s . Acco rd in g ly , b ecau s e h er ad m i n i s trat i v e p ro ceed i ng h as n o t co ncl u d edan dth ere h as n otb een a fi n al d et erm i n at i o n o f t ax , th e W BO h as n o t, n or i s p erm i t t edt o , p ay an awardo r i s s u e a fi n al d eci s i o n l et t er t o p et i t i o n er. W e t h u s h o l dth atthe p rel i m i n ary awardreco m

m en d at i o n res p o n d en ti s s ued t o p et i ti o n er d i d n o tco n s t i tu t e a “ d et erm in at i o n ” wi th i n t h e m ean i n g o f s ect i o n 7 6 2 3 (b )(4 ) b ecau s e i twas n o ta “ fi n al ad m i n i s trat iv e d eci s i o n reg ard i n g * * * [t h e]

5 (...co n t in u ed ) were o p en as o f t h atd at e. See s ec. 3 0 1 .7 62 3 -3 (f), Pro ced . & Ad m in . Reg s .; T.D. 9 6 8 7 , 2 0 1 4 -3 6 I.R.B. 4 8 6
.-1 3
-

wh i st l eb l o wer cl ai m s i n acco rd an ce wi th th e es t ab l i s h edp ro cedu res .” See Co o p er
v . Co m m i s s i o n er, 1 3 5 T.C. at7 6
. In th e ev en twe ag ree wi th res p o n d en t, as we h av e, p et i t io n er al t ern at i v el y as k s th atth e Co u rtei th er o rd er res p o n d en t t o i s su e a fi n al d eci s i o n o r co n s i d er t h e p rel i m i naryawardreco m m en d at i o n a fi n al d eci s i o n i n th e i n teres t s o f ju d i ci al
eco n om y . As p rev io u s l y

s t at ed , th e Co u rtm ay

ex erci s e ju ri sd i ct i o n o n l y t o th e ex t en tau th o ri zed b y Co n gres s an di s wi th o utau th ori ty t o en l arg e up o n th at
s t atu to ry g ran t . Ju d g e v . Co m

m i s s i o n er, 8 8 T.C. at1 1 8 0 -1 1 8 1; Naft el v . Co m m i s s i o n er, 8 5 T.C. at 5 2 9 ; s ee Ph i l l i p s Pet ro leu m Co
. & Affi l i at edSubs . v . Co m m i s s i o n er, 9 2 T.C. at 8 8 8
. Sect i o n 7 62 3 (b )(4 ) au tho ri zes thi s Co u rtt o ex erci s e ju ri sd i ct i on wh en a d et erm i n at i o n h as b een m ad e. Kas p er v . Co m m i s s i o n er, 1 3 7 T.C. at4 1
. Si n ce we h av e co n cl u d edthatres po n d en th as n o t
m ad e a “ d et erm i n at i o n ”, we l ackau th o ri ty t o en l arg e up on th at s tatu t o ry g ran tb y d eem i n g th e p rel i m i n ary

awardreco m

m en d at io n t o b e a “ d et erm i n at i o n ” fo r p u rp os es o f o u r rev i ew. Li kewi s e, we d ecl i n e t o o rd er res p o nd en t t o i s s u e a fi n al d eci s i o n o r t o i n t erv en e i n th e wh i s t l eb lo wer ad m i n i s trat iv e p ro ces s . 6

6 Ou r ju ri s d ict i o n u n d er s ec. 7 6 2 3 d o es n o tco n tem p l at e th atth e Co u rt rev i ew t h e Co m

m i s si o ner’ s d et erm i n at i o n s o f th e al l eg edt ax l i ab i l it y t o wh i ch th e cl ai m p ert ai n s, n o r d oes i tco n fer o n u s au th o ri ty t o d i rect th e Co m m i s s io n er t o co m m en ce an ad m i n i s trat iv e o r ju di ci al act i o n . Co h en v . Co m m i s si o n er, 1 3 9 T.C. (co n ti n u ed ...)-1 4
-

IV. Co n cl u si o n W e co ncl u d e t h at th i s Co u rt l ack s ju ri s d i ct i o n o v er t h is m at t er b ecau s e n o d et erm i n at i o n h as b een i s s u edt o p et i t i on er t h atwo u l dco n fer ju ri s d i ct io n o n th i s Co u rt . W e h av e co n s id eredal l th e o ther arg u m en t s o f t h e p art i es , an dt o th e ex t en t
n o td i s cu s s edab o v e, fi n dtho s e arg u m en t s t o b e i rrel ev an t , m o o t , o r wi th ou tm eri t. To refl ectthe fo reg o i n g , Ano rd er an do rd er o f d i s m i s s al fo r l acko f ju ri s d i ct io n wi l l b e en t ered
.

6 (...co n t in u ed ) 2 9 9 , 3 0 2 (2 0 1 2) (ci ti n g Co o p er v . Co m m is s i o n er, 1 3 6 T.C. 5 9 7, 6 0 0 (2 0 1 1)), aff’ d , 5 5 0 F. Ap p ’ x 1 0 (D.C. Ci r. 2 0 1 4 ).