Whistleblower 16158-14W v. Comm'r
United States Tax Court
W provided information to the Internal Revenue Service (IRS) regarding T's alleged failure to withhold and pay over taxes for 2006 through 2008. W supplemented the submission to add years 2009 through 2014. The IRS expanded an ongoing examination for 2006 through 2008 to address the withholding issue that W raised, but that examination did not result in collected proceeds. The IRS did not conduct an examination relating to the withholding issue for subsequent years.
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W provided information to the Internal Revenue Service (IRS) regarding T's alleged failure to withhold and pay over taxes for 2006 through 2008. W supplemented the submission to add years 2009 through 2014. The IRS expanded an ongoing examination for 2006 through 2008 to address the withholding issue that W raised, but that examination did not result in collected proceeds. The IRS did not conduct an examination relating to the withholding issue for subsequent years. T updated its recordkeeping system after 2008. W alleges that improvements to T's recordkeeping resulted in collected proceeds…
1Opinion of the Court
WHISTLEBLOWER 16158-14W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Whistleblower 16158-14W v. Comm'r
Docket No. 16158-14W.
United States Tax Court
2017 U.S. Tax Ct. LEXIS 13; 148 T.C. No. 12;
April 17, 2017, Filed
An appropriate order and decision will be entered.
W provided information to the Internal Revenue Service (IRS) regarding T's alleged failure to withhold and pay over taxes for 2006 through 2008. W supplemented the submission to add years 2009 through 2014. The IRS expanded an ongoing examination for 2006 through 2008 to address the withholding issue that W raised, but…
2Cases cited13 opinions
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Dahlstrom v. CommissionerUnited States Tax Court · 1985
- Shiosaki v. CommissionerUnited States Tax Court · 1974
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