What are the jurisdiction and limitations of the Tax Court and Federal Claims Court over whistleblower contracts and administrative procedures under 26 USC § 7623(b)?

QUESTIONS PRESENTED The questions presented for review, deal with aspects of a single subject matter reference, The Tax Relief and Health Care Act of 2006, Pub. L. 109-432, div. A, title IV, §406(a)(1), Dec. 20, 2006, 120 Stat. 2958. (26 USC § 7623(b)) (1) What are each courts’ jurisdiction authority and limitations of Whistleblower contracts of the Tax Court, and the Federal Claims Court, created under 26 USC § 7623(b)? (2) What are each courts’ jurisdiction authority and limitations of Whistleblower Office administrative procedures by the Tax Court, and the Federal Claims Court, created under The Tax Relief and Healthcare Act of 2006? (3) Whether, under 26 USC § 7623(b), can a Whistleblower have a contractual relationship with the IRS Whistlbler Office without an express contract? (4) When is the contract formed between the Whistleblower and the IRS Whistleblower Office? i