Archive for December, 2008

Two of the Most Asked Tax Whistleblower Questions

Saturday, December 20th, 2008

Is the IRS Whistleblower Reward Taxable?   The most asked tax whistleblower question by clients is, do I have to pay tax on my tax reward for helping the IRS?  The answer is simply, Yes, it is taxable.  A reward received under Code Sec. 7623 is taxable as ordinary income. Rev. Rul. 70-576, ...

Whistleblower Office Will Not Enter Into Contracts With Whistleblowers

Thursday, December 18th, 2008

On March 24, 2008, the Treasury Department issued Treas. Reg. § 301.6103(n)-2T, which provides an exception to the anti-disclosure provisions under I.R.C. § 6103.  Generally, an IRS employee is prohibited from disclosing taxpayer-specific information to anyone other than the taxpayer and the taxpayer’s representative.    Treas. Reg. § 301.6103(n)-2T creates an exception, which ...

IRS Publishes Notice on Intermediary Transaction Tax Shelters

Tuesday, December 2nd, 2008

Notice 2008-111 clarifies the IRS's stance on a tax shelter known as Intermediary Transaction Tax Shelters (Intermediary Transaction).  This transaction is being reported here in the hopes that honorable persons who have knowledge of others involvement in such tax shelters, will report what they know under the Tax Whistleblower Reward Program.  A ...