Whistleblower 11332-13W v. Commissioner, 2014 U.S. Tax Ct. LEXIS 22

Whistleblower reported a tax fraud scheme involving W's employer and related entities to the Government; information provided from June 2006 through fall 2009 formed the basis of the Government's action against targets.
W filed Form 211 in 2008 and resubmitted in 2011 seeking an award under 7623(b) after the Government settled with a target and recovered over $30 million.
The IRS granted a discretionary award under 7623(a) and denied 7623(b) prize; W petitioned for review.
Respondent moved to dismiss for lack of jurisdiction, arguing information pre-dates the 7623(b) effective date (Dec. 20, 2006).
The Tax Court held it has jurisdiction to review awards where information was provided both before and after the 7623(b) effective date and denied the motion to dismiss.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Jurisdiction to review under 7623(b) post-TRHCA	W alleges information post-2006 supported action; seeks review.	R contends pre-2006 information cannot support 7623(b) review.	Court has jurisdiction when information is provided both before and after 2006.
Pleading sufficiency for post-2006 information	W pleaded facts showing post-2006 information influenced action.	R argues insufficient factual basis to show use of post-2006 information.	Pleading burden satisfied; facts alleged show post-2006 information used.
Impact of TRHCA on reviewability of awards	TRHCA intended to provide judicial review for whistleblower awards.	No extra-jurisdictional basis beyond pre-TRHCA information.	TRHCA grants review in this context; court retains jurisdiction.

Dacosta v. United States, 82 Fed. Cl. 549 (Fed. Cl. 2008) (courts have jurisdictional reach when post-TRHCA information is alleged to be used)
Hambrick v. Commissioner, 118 T.C. 348 (1987) (courts may determine jurisdictional reach within Tax Court framework)
Naftel v. Commissioner, 85 T.C. 527 (1985) (limits on Tax Court jurisdiction; constitutional constraint on expansion)