Archive for January, 2009

Who Gets Paid When There Exists Multiple Claims: Part Two

Saturday, January 31st, 2009

Several weeks ago, I wrote a blog about the topic of who gets paid when there exists multiple claims.  After having additional time to mull over the question and after discussions with other former IRS attorneys about the issue, I decided that another blog regarding the issue is merited.  I, and ...

The Tax Whistleblower Reward Program Turns Two

Monday, January 26th, 2009

In a recent speach before the American Bar Association, the IRS announced that the Tax Whistleblower Reward Program is more successful than anticipated.  A large spike in submitted claims in 2008 shows that the new whistleblower law is "working as it was intended" since it was revised two years ago, ...

California Joins Florida in Offering a State Tax Whistleblower Reward

Thursday, January 22nd, 2009

The Franchise Tax Board, California’s version of the IRS, offers a comparable Whistleblower Reward Program.  Under the legislation, that was proposed by the Terminator himself, Gov. Arnold Schwarzenegger and passed with bi-partisan support, the state of California gives confidential informants as much as 10% of the unpaid taxes collected as a result ...

Who Gets Paid When There Exist Multiple Claims?

Tuesday, January 13th, 2009

What happens when the Whistleblower Office receives multiple claims for reward on the same taxpayer from separate informants?  There does not exist a clear answer to this question based on current published guidance. This question was posed to Steven Whitlock, head of the Tax Whistleblower Reward Program, at the January 9, ...

Tax Court Amends Rules to Protect Confidentiality of Whistleblowers

Monday, January 5th, 2009

A Whistleblower can challenge the nonpayment of a reward or the amount of a reward, under the Tax Whistleblower Reward Program, in the U.S. Tax Court.  In response to public comments, on October 3, 2008, Tax Court Rule 340 was issued to update the processes and procedures with the goal of ...