by Lynam Knott | Jun 13, 2012 | Administration of Whistleblower Claims, Award Determinations, Guidance, IRS Whistleblower Office, Whistleblower Awards, Withholding on Award Payments
The IRS released welcome guidance relating to whistleblower claims submitted under its long embattled whistleblower program. With all the recent reports showing that the IRS has numerous problems yet to solve to make its whistleblower program as effective as...
by Lynam Knott | Feb 21, 2012 | Award Determinations, Guidance, IRS Whistleblower Office
Today the Treasury Department issued the finalized Treas. Reg. Section 301.7623-1(a) and (g) relating to the definition of “collected proceeds” for purposes of section 7623 tax whistleblower awards. Although the language of the final whistleblower...
by Lynam Knott | Jan 31, 2012 | Guidance, IRS Whistleblower Office, Whistleblower Awards
They say things come in threes, and last week three program manager technical assistance (“PMTA”) memoranda relating to whistleblower cases were released. Two of the three PMTAs relate to power of attorney forms and the third discusses disclosure of...
by Lynam Knott | Dec 12, 2011 | Award Determinations, Guidance, Judicial Review
The decision of the Tax Court in Whistleblower 14106-10W v. Commissioner should encourage tax whistleblowers that their identity will be protected if they choose to avail themselves of their judicial appeal rights under section 7623(b)(4). The Tax...
by Lynam Knott | Sep 23, 2011 | Award Determinations, Guidance, Judicial Review
I wanted to highlight an article published in the September 19, 2011, issue of Tax Notes, “Scratching Our Heads Over Cooper v. Commissioner” by Michelle M. Kwon. In this article, Ms. Kwon gives a thoughtful discussion of the Tax Court’s...
by Lynam Knott | Sep 13, 2011 | Guidance, IRS Whistleblower Office
It is hardly news that the IRS can be a slow moving, and an often-frustrating agency to work with. These inefficiencies can discourage potential whistleblowers from coming forward. In an effort to improve the IRS Whistleblower Program, the GAO conducted a...
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