On October 27, 2021, the Tax Court issued its opinion in Insinga v. Commissioner (157 T.C. No. 8). The primary issue presented in Insinga v. Commissioner was whether the Tax Court’s jurisdiction over a whistleblower petition filed under IRC § 7623(b)(4) was extinguished by the death of the petitioner-whistleblower. Held: Heck no; whistle on whistler. Background to Insinga v. Commissioner Pursuant to IRC § 7623(b)(4), the petitioner filed a timely petition in the Tax Court for review of an adverse determination of the IRS Whistleblower Office (“WBO”) regarding his claims for an award. His claims and petition sought awards in connection with eight target taxpayers and ninety-four transactions. Subsequently, the petitioner amended the petition to include only two such taxpayers, though it is unclear how many transactions these two ne’er-do-wells were responsible for. The petitioner in Insinga v. Commissioner died in March 2021. Seizing on this rather fortunate turn of events, the…