Bruce A. Norvell v. Janet L. Yellen, Secretary of the Treasury, et al.

Airbnb—a prominent tech company—did not report to the defendant IRS its 2017 payments of $4 billion to its USA hosts, and I informed the IRS Whistleblower Office of that fact on an “Application for Award for Original Information” (“Claim 2017”). The IRS advised me that my information would not be considered for an award. Congress amended 26 U.S.C. § 7623 with Public Law 109-432, which mandates that the IRS Whistle­ blower Office “analyze information” of a certain criteria and (a) “investigate the matter,” or (b) assign the matter to an IRS field office. It mandates an IRS award to the information provider if the IRS takes action that results in “collected proceeds” from such information. The question presented is whether the United States has waived sovereign immunity under the Administrative Procedures Act, 5 U.S.C. §§ 701 et seq., to exercise subject matter jurisdiction over my Claim 2017 regarding IRS inaction under 26 U.S.C. § 7623(b)(4). The question presented involves the following issues: a) Whether the Whistleblower Office “analyzed” —within the meaning of Pub. L. 109-432— the information that I provided in Claim 2017 and b) Whether the Whistleblower Office made an award “determination”—within the meaning of Pub. L. 109-432.