
Insinga v. Commissioner (157 T.C. No. 8)
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 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