Cathy Mitchell v. Department of the Treasury

CourtMerit Systems Protection Board
DecidedMay 1, 2026
DocketSF-1221-24-0504-W-1
StatusUnpublished

This text of Cathy Mitchell v. Department of the Treasury (Cathy Mitchell v. Department of the Treasury) is published on Counsel Stack Legal Research, covering Merit Systems Protection Board primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cathy Mitchell v. Department of the Treasury, (Miss. 2026).

Opinion

UNITED STATES OF AMERICA MERIT SYSTEMS PROTECTION BOARD

CATHY ALEXANDRA MITCHELL, DOCKET NUMBER Appellant, SF-1221-24-0504-W-1

v.

DEPARTMENT OF THE TREASURY, DATE: May 1, 2026 Agency.

THIS ORDER IS NONPRECEDENTIAL 1

Cathy Alexandra Mitchell , Kirkland, Washington, pro se.

Emily Urban , Richard Ian Anstruther , and Timothy E. Heinlein , San Francisco, California, for the agency.

BEFORE

Henry J. Kerner, Vice Chairman James J. Woodruff II, Member

REMAND ORDER

The appellant has filed a petition for review of the initial decision, which dismissed the appellant’s individual right of action (IRA) appeal for lack of jurisdiction. For the reasons discussed below, we GRANT the petition for review, VACATE the initial decision, and REMAND the case to the Western Regional Office for further adjudication in accordance with this Remand Order.

1 A nonprecedential order is one that the Board has determined does not add significantly to the body of MSPB case law. Parties may cite nonprecedential orders, but such orders have no precedential value; the Board and administrative judges are not required to follow or distinguish them in any future decisions. In contrast, a precedential decision issued as an Opinion and Order has been identified by the Board as significantly contributing to the Board’s case law. See 5 C.F.R. § 1201.117(c). 2

BACKGROUND The appellant was hired to a competitive service position as a GS-12 Legal Administrative Specialist with the Internal Revenue Service (IRS), effective April 24, 2023, and in that role was responsible for examining estate and gift tax returns for completeness and accuracy, and as needed, adjustment or potential criminal referral. Initial Appeal File (IAF), Tab 1 at 13-15, Tab 42 at 98-101. The Standard Form 50 documenting her appointment identified that her position was subject to completion of a 1-year probationary period. IAF, Tab 1 at 14. By letter dated March 4, 2024, the agency terminated the appellant during her probationary period based on inappropriate conduct and failure to follow management directives. IAF, Tab 42 at 21-24. On May 19, 2024, the appellant filed the instant Board appeal and identified the challenged action as her termination while serving in a probationary period and attached a copy of her termination letter. IAF, Tab 1 at 2, 7-10. She requested a hearing on her appeal. Id. at 1. The appellant also identified in Box 18 of her appeal form that she was filing an IRA appeal and disclosed that she had filed her complaint with the Office of Special Counsel (OSC) on February 19, 2024, and received a close-out letter on March 15, 2024. Id. at 3. With her appeal, the appellant provided copies of OSC’s close-out letter and her original complaint to OSC. Id. at 6, 17-26. The administrative judge issued an order that apprised the appellant of her burden of proving Board jurisdiction over her appeal as an IRA. IAF, Tab 3. After the appellant filed numerous pleadings, IAF, Tabs 16-19, 21-34, 36-40, 43-62, 64-66, 68-70, 72, 74, 76-77, and the agency moved to dismiss the appeal for lack of jurisdiction, IAF, Tabs 42, 71, the administrative judge issued an initial decision based on the written record and without holding the appellant’s requested hearing, dismissing the appeal for lack of jurisdiction, IAF, Tab 78, Initial Decision (ID) at 1, 12. The appellant has timely filed a petition for review of the initial decision and a supplement to the petition for review. Petition for Review (PFR) File, Tabs 8-9. 3

The agency has filed a response in opposition to the petition for review, and the appellant has filed a reply and included additional attachments. PFR File, Tabs 12, 17-18.

DISCUSSION OF ARGUMENTS ON REVIEW On review, the appellant argues that she made protected whistleblowing disclosures and the administrative judge erred by determining otherwise. PFR File, Tab 8 at 8-20. She also argues that she requested to withdraw her Board appeal eight or more times and the administrative judge erred by denying her repeated requests. Id. at 6-7, 15-18.

The administrative judge properly denied the appellant’s requests to withdraw her appeal. The appellant argues on review that the administrative judge erred by denying her repeated requests to withdraw her appeal, noting that she made “8+ attempts to withdraw the case,” all of which were denied. PFR File, Tab 8 at 6 (citing IAF, Tabs 34, 64, 68-70, 72, 74). In the initial decision, the administrative judge acknowledged and denied each of the requests to withdraw the appeal that the appellant has identified, concluding that none of the requests were clear, unequivocal, and final. ID at 2-3; IAF, Tabs 63, 67, 73. The appellant challenges the administrative judge’s findings, arguing that her requests were clear and unequivocal and so they should have been granted. PFR File, Tab 8 at 15-16. As the administrative judge correctly observed, generally, an appellant’s withdrawal of an appeal is an act of finality that removes the appeal from the Board’s jurisdiction. Lincoln v. U.S. Postal Service, 113 M.S.P.R. 486, ¶ 7 (2010). A voluntary withdrawal must be clear, decisive, and unequivocal, and in the absence of unusual circumstances such as misinformation or new and material evidence, the Board will not reinstate an appeal once it has been withdrawn. Id.; Scarboro v. Department of the Navy, 55 M.S.P.R. 494, 496 (1992). Furthermore, the voluntary withdrawal of an appeal generally precludes an appellant from filing 4

a subsequent appeal based on the same cause of action. See Lapedis v. Department of Health and Human Services, 47 M.S.P.R. 337, 342, aff’d, 949 F.2d 403 (Fed. Cir. 1991) (Table). We agree with the administrative judge that none of the appellant’s withdrawal requests were clear, decisive, and unequivocal. For one of the pleadings, although titled “withdrawal of appeal,” the language of the pleading itself contained no withdrawal request or acknowledgement of the finality of withdrawal. IAF, Tab 64. Some of the requests merely identified that the appellant had already withdrawn the appeal or presumed such withdrawal without making any such clear request to that effect. IAF, Tabs 68-69, 72. In other pleadings, the appellant identified her request to withdraw the appeal as a request for “dismissal without prejudice,” and indicated a desire to seek further review of the challenged actions. IAF, Tabs 38, 74, 76. Finally, in one pleading, the appellant sought a 4-month stay of her appeal citing medical reasons, or alternatively, to dismiss her appeal “without prejudice,” or barring that, to dismiss the appeal “completely.” IAF, Tab 21. Using such conditional language and predicating her dismissal request on the belief that she could refile her appeal suggests that the appellant did not understand that withdrawal is an act of finality. See Rose v. U.S. Postal Service, 106 M.S.P.R. 611, ¶ 12 (2007) (finding that the appellant’s request to withdraw was not unequivocal when he based his withdrawal on certain conditions); Brown v. Department of the Navy, 102 M.S.P.R. 377, ¶ 10 (2006) (finding that a dismissal with prejudice based on a withdrawal of an appeal is generally considered a final decision, and relitigating such an appeal is barred by res judicata). Accordingly, we conclude that the administrative judge did not err by denying the appellant’s requests to withdraw her appeal.

Legal standard for an IRA appeal To establish Board jurisdiction over an IRA appeal, an appellant must exhaust her administrative remedies before OSC and make nonfrivolous allegations that: (1) she made a protected disclosure described under 5 U.S.C. § 2302(b)(8) or 5

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Cathy Mitchell v. Department of the Treasury, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cathy-mitchell-v-department-of-the-treasury-mspb-2026.