Constitutional Challenge to Tax Court Ends on Procedural Grounds

A man seeking a whistleblower award from the IRS failed to establish that the US Tax Court had jurisdiction to hear his case, and so his appeal of its decision and challenge to the court’s authority should be dismissed, the D.C. Circuit said Tuesday.

David Myers “does not establish or allege” that the IRS acted on the information he provided allegedly showing that his former employer owed taxes because it misclassified employees as independent contractors, which means the US Tax Court does not have jurisdiction to hear his petition, the US Court of Appeals for the D.C. Circuit said. ...