Case: No Showing of Clear Error in Court’s Prior Dismissal of Whistleblower Complaint, or New Evidence, Such That Would Warrant Reconsideration (S.D. Fla.) (IRC §7623)

Three plaintiffs (“Taxpayers”) did not show “clear and obvious error” or “manifest injustice” in a district court’s granting of an IRS motion to dismiss their whistleblower complaint for lack of subject matter jurisdiction and, alternatively, on res judicata grounds, the court held in denying Taxpayers’ motion for reconsideration. Where Taxpayers contended that the Tax Court (not the present court) lacked subject matter jurisdiction to review their appeals (and consequently that res judicata does not bar their claims under the Administrative Procedures Act), the court said such argument ought to have been made initially. “A motion for reconsideration should not be ...