Timothy J. Lewis v. Commissioner

154 T.C. No. 8

UNITED STATES TAX COURT TIMOTHY J. LEWIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14911-17W. Filed April 8, 2020. R determined P is entitled to a whistleblower award under I.R.C. sec. 7623. P argues that R abused his discretion in the computation of his award by excluding reported, paid tax from the collected proceeds and by determining that there was no possibility of future proceeds relating to the deceased target taxpayer’s estate. P also argues that R abused his discretion by reducing his award pursuant to the budget sequester provisions of the…