A Sarbanes-Oxley whistleblower case must be filed initially with OSHA. If the Department of Labor has not issued a final decision within 180 days of the filing of the complaint and the delay is not a result of the complainant’s bad faith, the complainant may file an action for de novo review in federal district court. 18 U.S.C. § 1514A(b)(1)(B).
Section 806 does not specify a time limitation within which a SOX claim must be filed in district court after the complaint has been removed from DOL. In Jones v. Southpeak Interactive Corp, the Fourth Circuit held that the four-year “catchall” time limit set forth in 28 U.S.C. § 1658(a) supplies the limitations period for removing a SOX claim to federal court. In Jordan v. Sprint Nextel Corp., 3 F. Supp. 3d 917 (D. Kan. Mar. 11, 2014), the court held that neither 28 U.S.C. §1658(a) nor §1658(b) apply to a SOX whistleblower claim and that there is no limitations period within which a SOX complainant must initiate an action in district court after removing the claim from DOL.