On September 17, 2020, the Tax Court issued a Memorandum Opinion in the case of Damiani v. Commissioner (T.C. Memo. 2020-132). The primary issue before the court in Damiani v. Commissioner was whether the IRS Whistleblower Office abused its discretion in rejecting the petitioner’s claim on the ground that she did not provide any information whatsoever regarding a federal tax violation. The Crazy Rears its Head Again in Damiani v. Commissioner Not to be done by Herr Alber and Herr Friedel, Frau Damiani, yet another foreign national residing in Germany, filed a whistleblower claim in May 2019, identifying two targets (1) German insurance company, and (2) the insurance company’s director. She alleged that the targets had committed fiduciary fraud, bond fraud, securities fraud, and identity theft, asserting that they had forged her name on insurance contracts and repeatedly demanded payments for insurance premiums that allegedly “disappear[ed].” She made allegations of money…

On September 17, 2020, the Tax Court issued a Memorandum Opinion in the case of Friedel v. Commissioner (T.C. Memo. 2020-131). The primary issue before the court in Friedel v. Commissioner was whether the IRS Whistleblower Office abused its discretion in rejecting a German national’s whistleblower claim against six targets, all of whom were officials within the German government on the basis that they had committed (inter alia) fiduciary fraud, breach of trust, bond fraud, identity theft, torture, abuse of power, corruption, and human trafficking and because they are “criminal Nazi judges and prosecutors.” The Rhine Runneth with the Crazy in Friedel v. Commissioner There must be something in the water in der hinterland, because this is the second case this year brought by a crazy German against other German nationals, accusing them of all sorts of crimes against humanity (but failing to allege that any such crimes, in any…