Whistleblower 26876-15W v. Comm'r
United States Tax Court
P filed with the IRS Whistleblower Office Form 211, Application for Award for Original Information, with respect to TP1. R commenced an examination of TP 1's returns but eventually closed the examination with no change. On May 29, 2014, W, the Director of the Whistleblower Office, executed Form 11369, Confidential Evaluation Report on Claim for Award, approving the denial of P's claim on the ground that no proceeds had been collected.
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P filed with the IRS Whistleblower Office Form 211, Application for Award for Original Information, with respect to TP1. R commenced an examination of TP 1's returns but eventually closed the examination with no change. On May 29, 2014, W, the Director of the Whistleblower Office, executed Form 11369, Confidential Evaluation Report on Claim for Award, approving the denial of P's claim on the ground that no proceeds had been collected. On May 30, 2014, R mailed to P a final determination letter, signed by a member of W's staff, informing P that his claim had been denied. This letter was not…
1Opinion of the Court
WHISTLEBLOWER 26876-15W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Whistleblower 26876-15W v. Comm'r
Docket No. 26876-15W
United States Tax Court
2016 U.S. Tax Ct. LEXIS 29; 147 T.C. No. 12; 112 T.C.M. (CCH) 4743;
November 9, 2016, Filed
An order will be issued denying petitioner's motion to dismiss for lack of jurisdiction.
P filed with the IRS Whistleblower Office Form 211, Application for Award for Original Information, with respect to TP1. R commenced an examination of TP 1's returns but eventually closed the examination with no change. On May 29, 2014, W, the Director of the…
2Cases cited11 opinions
- Lunsford v. Comm'rUnited States Tax Court · 2001
- Estate of Young v. CommissionerUnited States Tax Court · 1983
- Cooper v. Comm'rUnited States Tax Court · 2010
- Lewy v. CommissionerUnited States Tax Court · 1977
- Kasper v. CommissionerUnited States Tax Court · 2011
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Myers v. Comm'rUnited States Tax Court · 2017