Whistleblower loses right to sue IRS

The IRS Whistleblower lost his standing or right to sue the Commissioner of Internal Revenue over denying a Whistleblower claim and is jumping for joy. The Whistleblower law is unambiguous. If the claim is denied, the Whistleblower has thirty days to file a petition with the Tax Court to review the administrative procedures that the IRS used to make this determination. That is what happened, the claim was denied, and the Whistleblower filed a petition with the Tax Court.   Then the unthinkable happened the IRS reopened the claim. But that is not the end of it. The new manager at the Whistleblower Office, following the administrating procedures, sent a preliminary notice of denial. The preliminary notice allows the Whistleblower to review the administrative record and ask questions. The Whistleblower requested to see the evidence and laws used to determine the denial and asked if the IRS Chief Counsel's Office was involved.  Before you could say, lickety-split, the claim was reopene