Whistleblower 21276-13W v. Comm'r
United States Tax Court
Ps, husband and wife, seek whistleblower awards authorized by I.R.C. sec. 7623(b). The Whistleblower Office rejected Ps' claims for awards as untimely and administratively closed their cases. In Whistleblower 21276-13W v. Commissioner, 144 T.C. 290 (2015), we (1) held that Ps' claims for awards were timely, (2) ordered the parties to attempt to resolve their differences and keep the Court informed as to their progress, and (3) retained jurisdiction.
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Ps, husband and wife, seek whistleblower awards authorized by I.R.C. sec. 7623(b). The Whistleblower Office rejected Ps' claims for awards as untimely and administratively closed their cases. In Whistleblower 21276-13W v. Commissioner, 144 T.C. 290 (2015), we (1) held that Ps' claims for awards were timely, (2) ordered the parties to attempt to resolve their differences and keep the Court informed as to their progress, and (3) retained jurisdiction. The parties subsequently agreed that Ps are eligible for an award of 24% of the collected proceeds. The targeted taxpayer pleaded guilty to a…
1Opinion of the Court
WHISTLEBLOWER 21276-13W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent;*
WHISTLEBLOWER 21277-13W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Whistleblower 21276-13W v. Comm'r
Docket Nos. 21276-13W, 21277-13W.
United States Tax Court
147 T.C. 121; 2016 U.S. Tax Ct. LEXIS 20; 147 T.C. No. 4;
August 3, 2016, Filed
Whistleblower 21276-13W v. Comm'r, 144 T.C. 290, 2015 U.S. Tax Ct. LEXIS 23 (2015)
Appropriate decisions will be entered for petitioners.
Ps, husband and wife, seek whistleblower awards authorized by
I.R.C. sec. 7623(b). The Whistleblower Office rejected Ps' claims…
2Cases cited19 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Russello v. United StatesSupreme Court of the United States · 1983
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Caminetti v. United StatesSupreme Court of the United States · 1917
- Griffin v. Oceanic Contractors, Inc.Supreme Court of the United States · 1982
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- Whistleblower 16158-14W v. Comm'rUnited States Tax Court · 2017
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