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KASPER v. COMMISSIONER

Docket No. 13399-10W.

137 T.C. 37 (2011)

KENNETH WILLIAM KASPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

United States Tax Court.

Filed July 12, 2011.

Attorney(s) appearing for the Case

Kenneth William Kasper, pro se.

John T. Kirsch, for respondent.

OPINION

HAINES, Judge:

This case is before the Court on respondent's motion to dismiss for lack of jurisdiction. The two issues before us are: (1) Whether a letter denying petitioner's whistleblower claim constitutes a "determination" within the meaning of section 7623(b)(4);1 and (2) if it does, whether petitioner filed a petition with this Court "within 30 days of such determination" to establish subject matter jurisdiction...

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