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COHEN v. COMMISSIONER

Docket No. 26925-11W.

139 T.C. 299 (2012)

RAYMOND COHEN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed October 9, 2012.

Attorney(s) appearing for the Case

Raymond Cohen, pro se.

Jonathan D. Tepper , for respondent.

OPINION

KROUPA, Judge:

This case is before the Court on respondent's motion to dismiss for failure to state a claim under Rule 401 and petitioner's motion for summary judgment under Rule 121. This case stems from a whistleblower claim under section 7623(b). Petitioner challenges respondent's decision not to pursue whistleblower information he provided. Petitioner alleges respondent denied his claim for an award without...

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