Anonymity of a Whistleblower in Tax Court

Anonymity of a Whistleblower in Tax Court

One of the most often asked question a potential whistleblower has is: Will the IRS keep my name confidential?  In a prior blog, we discussed the IRS’ effort to protect the whistleblower’s identity.  See Treas. Reg. § 301.7623-1(e) and the IRS’ Statement on Confidentiality.

Read More

IRS Tax Whistleblower - What is an Administrative Action?

IRS Tax Whistleblower - What is an Administrative Action?

An IRS tax whistleblower award hinges on whether the IRS initiated an action (i.e. an “administrative action” or a “judicial action”) using the whistleblower’s information.  Accordingly, understanding the concept of administrative action can may assist whistleblowers in receiving a larger award, or in other cases advocating for an award in the first place.

Read More

Should the IRS Appeals Office handle an administrative appeal of a whistleblower award?

The IRS Office of Appeals was established to be an independent organization within the IRS to assist taxpayers in resolving their tax disputes through an informal, administrative process….So, why does the IRS Whistleblower program not provide for an independent review of the determination of an award? 

Read More