Legal Opinion
David Shaun Neal v. Commissioner
United States Tax Court
Decided October 5, 2020No. 28426-15WUnpublished
1Opinion of the Court
T.C. Memo. 2020-138
UNITED STATES TAX COURT DAVID SHAUN NEAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent* Docket No. 28426-15W. Filed October 5, 2020. P was a consultant who worked for target (“T”) and, at T’s request, assembled information to give to an IRS agent who conducted an audit. P left T in 2012, and in 2014 he submitted to R’s Whistleblower Office (“WBO”) a Form 211, “Application for Award for Original Information”, making allegations of tax issues concerning T. The WBO determined that an audit of T’s returns was already underway and that the same issue that P raised…
2Cases cited10 opinions
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- Murphy v. Comm'rUnited States Tax Court · 2005
- Oceana, Inc. v. Wilbur RossCourt of Appeals for the D.C. Circuit · 2019
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