Whether the United States has waived sovereign immunity under the Administrative Procedures Act to exercise subject matter jurisdiction over Claim 2017 regarding IRS inaction under 26 U.S.C. § 7623(b)(4)

question presented is whether the United States has waived sovereign immunity under the Administrative Procedures Act, 5 U.S.C. §§ 701 et seq., to exercise subject matter jurisdiction over my Claim 2017 regarding IRS inaction under 26 U.S.C. § 7623(b)(4). The question presented involves the following issues: *a) Whether the Whistleblower Office “analyzed” —within the meaning of Pub. L. 109-432 the information that I provided in Claim 2017 and b) Whether the Whistleblower Office made an award the meaning , of Pub. L. 109-482.