Daniel Allen Villa v. Commissioner of Internal Revenue

Section 704 of the Administrative Procedure Act subject's 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 U.S. Tax Court to review the denial of whistleblower mandatory award applications. The questions presented are:

1. Whether the D.C. Circuit’s interpretation of 26 U.S.C. § 7623(b)(4) conflicts with this Court’s precedents requiring adherence to statutory text and established principles of stare decisis.

2. Whether the D.C. Circuit’s interpretation of § 7623(b)(4) is inconsistent with this Court’s decisions interpreting 5 U.S.C. § 706 and the Administrative Procedure Act’s scope-of-review requirement.

3. Whether conflicting interpretations of § 7623(b)(4) within the D.C. Circuit, together with a broader circuit split, create an entrenched conflict warranting this Court’s review. - Q.P.l - - Questions Presented - - Redacted for Publication -