by Lynam Knott | Mar 13, 2018 | Dirty Dozen, Enforcement, Guidance
We get absolutely deluged with hundreds of calls a day during tax return filing season about all kinds of fraud, particularly identity related scams and claiming child exemptions improperly. In 2016, there was a 400% increase in tax related phishing and malware...
by Lynam Knott | Nov 17, 2017 | Award Determinations, Criminal Fines, Guidance, Whistleblower Awards
Late on November 16th, the Senate Finance Committee voted to approve its iteration of the Tax Cuts and Jobs Act, passing the measure on a party-line 14-12 vote. The full version can be found here. Of particular interest to our readers here is one of the...
by Lynam Knott | Jun 13, 2017 | Award Determinations, Guidance, Judicial Review, Whistleblower Awards
The United States Tax Court held in Smith v. Commissioner of Internal Revenue that the threshold limitation found in section 7623(b)(5) have “clear meaning” and were intended to limit the nondiscretionary award regime to larger cases. The Court...
by Lynam Knott | Apr 7, 2017 | Administration of Whistleblower Claims, Guidance
In the tax practitioner version of “Were I King,” nearly every one of us has had that moment where we smack our head at something the IRS does or does not do and think, “the IRS should just ….” It is a form of armchair...
by Lynam Knott | Mar 23, 2017 | Award Determinations, Guidance, Judicial Review
The ability to remain anonymous throughout the administrative and judicial whistleblower award determination an appeal processes has been a common theme in the concerns that we hear from clients and something that I spoke about on a panel at the ABA Section of...
by Lynam Knott | Sep 12, 2016 | Guidance, Uncategorized
Today the IRS Whistleblower Office released a 3-page overview of the tax whistleblower process called Publication 5251 – The Whistleblower Claim Process. The new publication purports to provide clarity on: What qualifies for an award How whistleblowers...
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