Richard E. Lacey, II v. Commissioner

153 T.C. No. 8

UNITED STATES TAX COURT RICHARD E. LACEY, II, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9761-16W. Filed November 25, 2019. P filed a whistleblower claim with the Whistleblower Office (“WBO”) of the Internal Revenue Service (“IRS”). The claim contained a one-page narrative that alleged that amounts spent by the target taxpayer, purportedly to remediate an environmental disaster, were in fact spent not to remediate environmental damage but rather to cover it up and to avoid massive fines under an environmental statute. P argued that the remediation…