Cohen v. Commissioner

JUDGMENT

This appeal was considered on the record from the United States Tax Court and on the briefs filed by the parties. See Fed. R.App. P. 34(a)(2); D.C.Cir. Rule 34(j). It is

ORDERED AND ADJUDGED that the Tax Court’s October 9, 2012 decision is affirmed.

Raymond Cohen sought a whistleblower award from the IRS for information he *11had provided alleging tax fraud by a bank. The IRS denied Cohen’s application for an award and closed his claim. Cohen asked the Tax Court to compel the IRS to accept his claim or provide an explanation why it did not. The Tax Court correctly concluded that it could…