LI v. C.I.R.

No. 20-1245.

22 F.4th 1014 (2022)

Mandy Mobley LI, Appellant v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided January 11, 2022.


Attorney(s) appearing for the Case

Mandy Mobley Li, pro se, argued the cause and filed the briefs for appellant.

Matthew S. Johnshoy , Attorney, U.S. Department of Justice, argued the cause for appellee. With him on the briefs was Bruce R. Ellisen , Attorney.

Robert Manhas , appointed by the court, argued the cause as amicus curiae to assist the court by addressing this court's jurisdiction. With him on the brief was Robert M. Loeb , appointed by the court.

Before: Henderson and Millett, Circuit Judges, and Sentelle, Senior Circuit Judge.


Appellant Mandy Mobley Li appeals the United States Tax Court's final decision awarding summary judgment to the IRS Commissioner in her whistleblower case. Specifically, the Tax Court held that the IRS Whistleblower Office ("WBO") did not abuse its discretion in rejecting...

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