Legal Opinion

John Worthington v. Commissioner

United States Tax Court

Decided October 8, 2020No. 9026-19WUnpublished

1Opinion of the Court

T.C. Memo. 2020-141

UNITED STATES TAX COURT JOHN WORTHINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9026-19W. Filed October 8, 2020. P submitted to the Whistleblower Office (“WBO”) of the Internal Revenue Service (“IRS”) a claim on Form 211, “Application for Award for Original Information”, as later supplemented, alleging that an entity or operation of law enforcement agencies of cooperating counties (“T”) lacked status as a legal entity and therefore illegally collected, from court awards, millions of dollars of “tax free illegal monies”. A “classifier” in the…

2Cases cited7 opinions

  1. Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
  2. Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
  3. Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
  4. Murphy v. Comm'rUnited States Tax Court · 2005
  5. Tourus Records, Inc. v. Drug Enforcement AdministrationCourt of Appeals for the D.C. Circuit · 2001

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