Lippolis v. Commissioner
United States Tax Court
R collected $844,746 of tax from the target as a result of an audit performed in response to P's whistleblower claim. By letter to P, R said an award under I.R.C. sec. 7623(a) equal to 15% of the amount collected had been approved.
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R collected $844,746 of tax from the target as a result of an audit performed in response to P's whistleblower claim. By letter to P, R said an award under I.R.C. sec. 7623(a) equal to 15% of the amount collected had been approved. Thereafter, P commenced this whistleblower proceeding pursuant to I.R.C. sec. 7623(b)(4). I.R.C. sec. 7623(b)(5)(B) provides that an award shall not be made under I.R.C. sec. 7623(b) unless more than $2 million is in dispute in the action ($2 million requirement). R moved to dismiss for lack of jurisdiction and in that motion contends that P does not meet the $2…
1Opinion of the Court
OPINION
Colvin, Judge:
Petitioner commenced this whistleblower proceeding pursuant to section 7623(b)(4).
Section 7623(b)(5) bars the making of an award under section 7623(b) unless more than $2 million is in dispute in the action ($2 million requirement). Respondent filed a motion to dismiss for lack of jurisdiction in which respondent contends that petitioner does not meet the $2 million requirement. For reasons discussed below we will deny respondent’s motion.
Neither party requested a hearing, and we conclude that none is necessary to decide respondent’s motion. For purposes of deciding…
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