Whistleblower 11099-13W v. Comm'r
United States Tax Court
Whistleblower petitioned for review of the IRS' decision not to make an award to him for information that purportedly led to the collection of unpaid taxes and other amounts. He moved to compel production of documents. R objects principally on grounds of relevance. Held: R's claim of lack of relevance presents an unsettled question of law as to when the IRS proceeds on the basis of information provided by a whistleblower.
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Whistleblower petitioned for review of the IRS' decision not to make an award to him for information that purportedly led to the collection of unpaid taxes and other amounts. He moved to compel production of documents. R objects principally on grounds of relevance. Held: R's claim of lack of relevance presents an unsettled question of law as to when the IRS proceeds on the basis of information provided by a whistleblower. SeeI.R.C. sec. 7623(b)(1); sec. 301.7623-2(b), Proced. & Admin. Regs. Held, further, the Court will not in the context of this discovery dispute decide a question of law; if…
1Opinion of the Court
WHISTLEBLOWER 11099-13W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Whistleblower 11099-13W v. Comm'r
Docket No. 11099-13W.
United States Tax Court
147 T.C. 110; 2016 U.S. Tax Ct. LEXIS 19; 147 T.C. No. 3;
July 28, 2016, Filed
Whistleblower petitioned for review of the IRS' decision not to make an award to him for information that purportedly led to the collection of unpaid taxes and other amounts. He moved to compel production of documents. R objects principally on grounds of relevance.
Held: R's claim of lack of relevance presents an unsettled question of law as to when the IRS…
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