Judicial Review Archives

Tax Court retains jurisdiction while Whistleblower Office issues revised determination, denies IRS Motion for Remand.

by Lynam Knott | Aug 4, 2017 | Administration of Whistleblower Claims, Award Determinations, IRS Whistleblower Office, Judicial Review

On July 28, 2017, the Tax Court denied the April 14, 2016 Joint Motion to Remand the case to the IRS Whistleblower Office. In the joint motion, the parties represented that the IRS Whistleblower Office had reconsidered its determination. The Tax Court...

U.S. Tax Court: The section 7623(b)(5)(B) phrase “amounts in dispute” is not specifically limited to only those amounts directly or indirectly attributable to the whistleblower information.

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...

Tax Court holds that waiver of right to seek judicial review in accepting an award is binding.

by Lynam Knott | May 25, 2017 | Administration of Whistleblower Claims, Award Determinations, Judicial Review, Whistleblower Awards

Today the Tax Court issued an opinion, Whistleblower 4496-15W v. Commissioner of Internal Revenue, granting the IRS’s motion for summary judgement. In this case, the informant had received a preliminary award determination for an award of $2,954,933. ...

Recent Tax Court case addressed a whistleblower’s motion to proceed anonymously.

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...

“Even were we to agree with respondent as to the scope of review, he cannot unilaterally decide what constitutes an administrative record.”

by Lynam Knott | Sep 24, 2015 | Guidance, Judicial Review, Whistleblower Awards

The Tax Court’s September 16th opinion echoes what every whistleblower litigating in Tax Court knows; the IRS’s Whistleblower Administrative File is insufficient. The petitioners in this case moved to compel production of documents and responses to...

Tax Court: Providing information to Federal agencies before filing Form 211 does not render the whistleblower ineligible for an award under section 7623(b).

by Lynam Knott | Jun 2, 2015 | Award Determinations, Criminal Fines, Guidance, IRS Whistleblower Office, Judicial Review

The Tax Court released Whistleblower 21276-13W v. Commissioner of Internal Revenue, 144 T.C. No. 15 today. While this decision is positive news for some whistleblowers, it is also a reminder of the importance of following best practices when filing a...

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