Legal Opinion

Whistleblower 14376-16W v. Comm'r

United States Tax Court

Decided September 18, 2017No. Docket No. 14376-16WUnpublished

1Opinion of the Court

WHISTLEBLOWER 14376-16W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Whistleblower 14376-16W v. Comm'r

Docket No. 14376-16W.

United States Tax Court

2017 Tax Ct. Memo LEXIS 181; 114 T.C.M. (CCH) 321;

September 18, 2017, Filed

An order will be issued denying respondent's motion.

Sealed,1 for petitioner.

Marianna Lvovsky and Ashley M. Bender, for respondent.

THORNTON, Judge.

THORNTON

MEMORANDUM OPINION

THORNTON, Judge: This whistleblower action was commenced pursuant to section 7623(b)(4).2 Petitioner's whistleblower award claim relates to a primary individual taxpayer (taxpayer 1) and two…

2Cases cited9 opinions

  1. Naftel v. CommissionerUnited States Tax Court · 1985
  2. Bond v. CommissionerUnited States Tax Court · 1993
  3. FPL Group, Inc. v. CommissionerUnited States Tax Court · 2000
  4. Lippolis v. CommissionerUnited States Tax Court · 2014
  5. Whistleblower One v. Comm'rUnited States Tax Court · 2015

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