Mica Ringo v. Commissioner

143 T. C. No. 15

UNITED STATES TAX COURT MICA RINGO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 29562-12W. Filed October 6, 2014. P filed with R’s Whistleblower Office (W) an application for a whistleblower award under I.R.C. sec. 7623. On Nov. 7, 2012, W mailed to P a letter stating that P was ineligible for such an award because P did not provide R with information that resulted in the collection of any tax from the target. P timely filed a petition with this Court. I.R.C. sec. 7623(b)(4) provides that “[a]ny determination regarding an award under paragraph (1),…