Being from Canada, what does "Your claim is still open" actually mean in this instance?
Also, how does this compare to the claim that the IRS investigation is closed, over, or whatever word is being used?
Child of the King answered your first question.
As to the second. The status of Fran's "whistleblower claim for a reward", for her accusations against 3ABN, is not the same as the Status of the IRS investigation of 3ABN,which is closed. They are two different departments entirely and the paperwork and time involved and steps involved between one and the other closing can be lengthy if you read the IRS manual and what needs to be done.
Fran has the right as a whistleblower to ask the IRS for the status of the Investigation, where others do not, and has had the information from the IRS about this posted to her in the past and been asked or challenged if you prefer, to do so. She hasn't.
It is wishful thinking on her and Bob's part ( for he made her same illogical arguments to the court in his filed arguments) to believe the status of her claim equals the status of the Investigation.
Common sense should tell anyone that as the IRS destroyed the copies of the documents they took they no longer have any documents to support or use to investigate with, and that they would not destroy them if the investigation was ongoing as that would be stupid and counter productive.
Even Pickle acknowledges they did so, for he claims 3ABN broke the law by ordering evidence destroyed when the IRS asked 3ABN via their Lawyers whether they wanted the copies returned or destroyed.
(another silly argument and false accusation btw, as copies are not the original documents, and it only applies if a crime has been committed. That is his claim, but the IRS has made no such claim. Indictments are not secret. Nor is it rational to believe that the IRS would destroy evidence of crimes or wrong doing by 3ABN or DS.)
I hope this has been helpful.