Conner v. United States

OPINION and ORDER

SMITH, Senior Judge.

INTRODUCTION

Plaintiff claims that pursuant to 26 U.S.C. § 7623 (“I.R.C. § 7623”) and 26 C.F.R. § 301.7623-l(a) he is entitled to a monetary reward because he reported several individuals to the IRS alleging underpayment of their federal taxes. Compl. at 1-2; Ex. A.1 The IRS denied Plaintiffs claim for reward stating in its denial letter that he “did not meet [the] criteria for a reward.”2 Id. at 1; Ex. B, C. Plaintiff sought timely reconsideration, which the IRS subsequently denied. Id.; Ex. D. Plaintiff then filed his Complaint. In response, Defendant…