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.

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Confidentiality of an IRS Whistleblower

Confidentiality of an IRS Whistleblower

Confidentiality is an important consideration for anyone considering filing a tax whistleblower claim with the IRS.  By law, a taxpayers’ information is protected (I.R.C. § 6103).  There are also protections in place for a whistleblowers’ identity in most cases.   Below, we cover frequently asked questions surrounding whistleblower confidentiality. 

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IRS Whistleblower Program - IRS, Revisit the 2-Year Waiting Period!!

The IRS should be encouraging whistleblowers to come forward and promote the program by shortening the waiting time for a whistleblower to receive an award.  Therefore, the IRS should reassess the necessity of certain rules (i.e., the two-year waiting period) and/or should modified existing practice (i.e., paying interest and offering all taxpayers a closing agreement).  Alternatively, the IRS should outright eliminate the two-year waiting period if they determine history shows taxpayers in whistleblower claims have not been successfully filing claims for refunds as to the whistleblower’s issue.

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