Shine Lin has substantial experience in the preparation and filing tax whistleblower claims before the Internal Revenue Service (IRS). He consistently receives positive feedback from IRS Revenue Agents (RA), IRS Subject Matter Experts (SME) and clients regarding the depth and quality of the whistleblower claims he has prepared and filed on his clients’ behalf. Mr. Lin strives to present a balanced yet focused claim which allows the IRS to concentrate on the key facts, legal issues, law and legal analysis so that the IRS may successfully pursue the alleged wrongdoers.
Mr. Lin also has an extensive history of representing tax whistleblowers in the United States Tax Court (Tax Court) against the IRS. Mr. Lin has successfully defeated IRS’ motions for summary judgment, IRS’ reluctance to provide additional taxpayer information in the discovery, and has successfully argued for the Tax Court to vacate its prior granting of summary judgment to the IRS. Mr. Lin has also successfully implemented anonymous procedures within the Tax Court rules framework to protect his clients’ identities while advocating his client’s interests before the Tax Court.
Prior to working with IRS tax whistleblowers in filing claims and representing IRS tax whistleblowers in Tax Court, Mr. Lin was a successful tax attorney representing clients before IRS in the following areas: tax-exempt organizations, tax-free exchanges of real estate, partnership, limited partnerships, limited liability companies, abusive tax shelters, individual income tax, employment tax, excise tax, estate planning, corporations, hobby loss, and family limited partnerships.
- Washington University School of Law, LL.M. in Taxation, 2005
- Florida State University College of Law, J.D., 2004
- University of California in Berkeley B.A., 1999
- United States District Court for the Eastern District of Missouri
- United States Tax Court
- United Stated Court of Federal Claims