by Stephen U. McCloskey, Jr. | Sep 17, 2014 | Award Determinations, IRS Budget, IRS Whistleblower Office
If there was ever a question whether IRS Commissioner, John Koskinen, believed in the IRS Whistleblower Program, that question was answered affirmatively in his remarks before the Taxpayers Against Fraud Education Fund. At one point, Koskinen even referred to...
by Lynam Knott | Aug 4, 2014 | Award Determinations, IRS Whistleblower Office, Judicial Review
The United States Tax Court released an opinion today, Whistleblower 22231-12W v. Commissioner of Internal Revenue, which continues to piece together the bounds of the Tax Court’s jurisdiction. The Tax Court held that the IRS Whistleblower Office could not...
by Lynam Knott | Jun 5, 2014 | Administration of Whistleblower Claims, Award Determinations, Department of Justice, Guidance, Judicial Review
The Tax Court held that it has jurisdiction to review the IRS’s whistleblower claims award determinations where the informant has alleged that they provided significant information to the IRS before and after December 20, 2006, the effective date of section...
by Lynam Knott | May 22, 2014 | Administration of Whistleblower Claims, Award Determinations, Guidance, Judicial Review
Judge Kroupa of the U.S. Tax Court issued three memorandum opinions on Tuesday concerning whether or not the whistleblowers in those cases could proceed anonymously under Rule 345(a). All three memorandum opinions, T.C. Memo 2014-92, T.C. Memo 2014-93, and T.C....
by Lynam Knott | Oct 16, 2013 | Administration of Whistleblower Claims, Award Determinations, Judicial Review
On October 15, 2013, the United States Supreme Court issued an order denying certiorari of O’Donnell v. Commissioner, a case where summary judgment was granted by the Tax Court, and affirmed on appeal, because the information provided did not cause the IRS to...
by Lynam Knott | Sep 30, 2013 | Administration of Whistleblower Claims, Award Determinations
The IRS Whistleblower Office renewed its position that awards under section 7623 are subject to the automatic sequester cuts, on its website, stating that: Pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended,...
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