Mandy Mobley Li v. Commissioner of Internal Revenue

Section 704 of the Administrative Procedure Act subjects final agency actions to mandatory judicial review if no other adequate remedy exists in any court. When Congress enacts a specific remedy where previous remedies were tenuous, the remedy provided is generally regarded as exclusive. The Tax Relief and Health Care Act of 2006 provides jurisdiction for the United States Tax Court to review the denial of whistleblower award applications. The questions presented are:

1. Whether threshold rejections of whistleblower award requests are immune from the judicial review process established through the Administrative Procedure Act

2. Whether 26 U.S.C. § 7623 grants jurisdiction to the United States Tax Court to review rejections made under § 7623(a)

3. Whether the Whistleblower Office of the Internal Revenue Service may avoid its statutory and regulatory responsibilities by rejecting claims for award