Whistleblower One v. Comm'r
United States Tax Court
This is a so-called whistleblower case brought pursuant to I.R.C. sec. 7623(b)(4). Ps move to compel production of documents and responses to interrogatories (motions). R objects on the ground that the requested information is outside the administrative record compiled by R's Whistleblower Office and is, thus, not discoverable. 1. Held: Even were we to agree with R that the Court's scope of review is the administrative record, R cannot unilaterally decide what constitutes…
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This is a so-called whistleblower case brought pursuant to I.R.C. sec. 7623(b)(4). Ps move to compel production of documents and responses to interrogatories (motions). R objects on the ground that the requested information is outside the administrative record compiled by R's Whistleblower Office and is, thus, not discoverable. 1. Held: Even were we to agree with R that the Court's scope of review is the administrative record, R cannot unilaterally decide what constitutes that record, and R's response indicates that the purported record is incomplete. 2. Held, further, we will issue an…
1Opinion of the Court
WHISTLEBLOWER ONE 10683-13W, WHISTLEBLOWER TWO 10683-13W, AND WHISTLEBLOWER THREE 10683-13W, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Whistleblower One v. Comm'r
Docket No. 10683-13W.
United States Tax Court
145 T.C. 204; 2015 U.S. Tax Ct. LEXIS 38; 145 T.C. No. 8;
September 16, 2015, Filed
An appropriate order will be issued.
This is a so-called whistleblower case brought pursuant to
I.R.C. sec. 7623(b)(4). Ps move to compel production of documents and responses to interrogatories (motions). R objects on the ground that the requested information is outside the administrative…
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- Tenneco Oil Co. v. Department of EnergyDistrict Court, D. Delaware · 1979
- Ad Hoc Metals Coalition v. WhitmanDistrict Court, District of Columbia · 2002
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