Whistleblower 14376-16W v. Commissioner

T.C. Memo. 2017-181

UNITED STATES TAX COURT WHISTLEBLOWER 14376-16W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14376-16W. Filed September 18, 2017. Sealed,1 for petitioner. Marianna Lvovsky and Ashley M. Bender, for respondent. MEMORANDUM OPINION THORNTON, Judge: This whistleblower action was commenced pursuant to section 7623(b)(4).2 Petitioner’s whistleblower award claim relates to a primary 1 The name of petitioner’s counsel has been omitted in furtherance of protecting petitioner’s identity. 2 Unless otherwise indicated, all section references are to the…