Michael Van Bemmelen v. Commissioner

155 T.C. No. 4

UNITED STATES TAX COURT MICHAEL VAN BEMMELEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19787-18W. Filed August 27, 2020. In 2018 P submitted to the WBO of the IRS, pursuant to I.R.C. sec. 7623(b)(1), a Form 211, Application for Award for Original Information, making allegations against T. P’s Form 211 referenced an earlier 2012 submission relating to T and several other taxpayers. P’s claim was forwarded to a classifier in the WBO and then assigned for review to a classifier in the IRS LB&I. On the basis of the latter’s recommendation, in 2018 the…