Determination of Whistleblower Award

Procedural Issues
Determination of Whistleblower Award

Insinga v. Commissioner (157 T.C. No. 8)

On October 27, 2021, the Tax Court issued its opinion in Insinga v. Commissioner, 157 T.C. No. 8. The primary issue presented in Insinga was whether the Tax Court’s jurisdiction over a whistleblower petition filed under IRC § 7623(b)(4) was extinguished by the death of the petitioner-whistleblower. Held: Heck no; whistle on whistler. Background to Insinga v. Commissioner Pursuant to IRC § 7623(b)(4), the petitioner filed a timely petition in the Tax Court for review

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Scott St. Amand November 1, 2021
Procedural Issues
Abuse of Discretion

McCrory v. Commissioner (T.C. Memo. 2021-116)

On October 4, 2021, the Tax Court issued a Memorandum Opinion in the case of McCrory v. Commissioner (T.C. Memo. 2021-116). The primary issue presented in McCrory was whether the IRS Whistleblower Office’s rejections of the petitioner’s claims were unsupported by the administrative record and were arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with the law. Background to Whistleblower Claims in McCrory v. Commissioner The petitioner submitted six Forms 211 (Application for

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Scott St. Amand October 20, 2021
Procedural Issues
Anonymity in Whistleblower Complaints

Whistleblower 14377-16W v. Commissioner (T.C. Memo. 2021-113)

On September 27, 2021, the Tax Court issued a Memorandum Opinion in the case of Whistleblower 14377-16W v. Commissioner (T.C. Memo. 2021-113). The primary issues presented in Whistleblower 14377-16W were whether the whistleblower could proceed anonymously, and whether the WBO abused its discretion in denying the whistleblower-petitioner an award. Held: Nope on both counts. Background to “Old 77” Whistleblower and Whistleblower 14377-16W Peter J. Reilly, a Forbes tax contributor, nicknamed the whistleblower in the present

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Scott St. Amand October 12, 2021
Procedural Issues
Determination of Whistleblower Award

Chow v. Commissioner (T.C. Memo. 2021-106)

On September 1, 2021, the Tax Court issued a Memorandum Opinion in the case of Chow v. Commissioner (T.C. Memo. 2021-106). The primary issue presented in Chow was whether the IRS’s Whistleblower Office (WBO) abused its discretion when it denied the petitioners’ claim on the basis that the information that they provided was bullshit (rather, “not credible”). Held: No. You people are crazy. Background to Chow v. Commissioner Mr. and Mrs. Wai-Cheung Wilson Chow rented

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Scott St. Amand October 5, 2021
Procedural Issues
Abuse of Discretion

Rogers v. Commissioner (157 T.C. No. 3)

On August 2, 2021, the Tax Court issued its opinion in Rogers v. Commissioner, 157 T.C. No. 3. The primary issue presented in Rogers was whether the IRS Whistleblower Office abused its discretion when it rejected/denied the petitioner’s claim. Held: Oh yeah. Side Note One of the attorneys for the IRS is named Bartholomew Cirenza.  There’s a fair to middling chance that he has been given more swirlies, wedgies, and other sundry childhood punishments than

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Scott St. Amand September 8, 2021
Procedural Issues
Determination of Whistleblower Award

Peterfreund v. Commissioner (T.C. Memo. 2021-83)

On July 7, 2021, the Tax Court issued a Memorandum Opinion in the case of Peterfreund v. Commissioner (T.C. Memo. 2021-83). The primary issue presented in Peterfreund was whether the IRS’s Whistleblower Office (WBO) abused its discretion because it did not initiate an administrative or judicial action and it did not collect any proceeds from the target taxpayer on the basis of the information the petitioner furnished. Whistleblowin’ Jurisdiction The Tax Court has jurisdiction to

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Scott St. Amand July 12, 2021
Procedural Issues
Determination of Whistleblower Award

Whistleblower 10084-16W v. Commissioner (T.C. Memo. 2021-73)

On June 9, 2021, the Tax Court issued a Memorandum Opinion in the case of Whistleblower 10084-16W v. Commissioner (T.C. Memo. 2021-73). The primary issue presented in Whistleblower 10084-16W was whether the IRS abused its discretion in denying petitioner’s claim for a whistleblower award. Background In June 2010, the petitioner provided whistleblower information about the target taxpayer (target) to an attorney with respondent’s Office of Chief Counsel and delivered the information by hand to an

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Scott St. Amand June 21, 2021
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Insinga v. Commissioner (157 T.C. No. 8)

On October 27, 2021, the Tax Court issued its opinion in Insinga v. Commissioner, 157 T.C. No. 8. The primary issue presented in Insinga was whether the Tax Court’s jurisdiction over a whistleblower petition filed under IRC § 7623(b)(4) was extinguished by the death of the petitioner-whistleblower. Held: Heck no;

Read More »
Scott St. Amand November 1, 2021

McCrory v. Commissioner (T.C. Memo. 2021-116)

On October 4, 2021, the Tax Court issued a Memorandum Opinion in the case of McCrory v. Commissioner (T.C. Memo. 2021-116). The primary issue presented in McCrory was whether the IRS Whistleblower Office’s rejections of the petitioner’s claims were unsupported by the administrative record and were arbitrary, capricious, an abuse

Read More »
Scott St. Amand October 20, 2021

Whistleblower 14377-16W v. Commissioner (T.C. Memo. 2021-113)

On September 27, 2021, the Tax Court issued a Memorandum Opinion in the case of Whistleblower 14377-16W v. Commissioner (T.C. Memo. 2021-113). The primary issues presented in Whistleblower 14377-16W were whether the whistleblower could proceed anonymously, and whether the WBO abused its discretion in denying the whistleblower-petitioner an award. Held:

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Scott St. Amand October 12, 2021

Chow v. Commissioner (T.C. Memo. 2021-106)

On September 1, 2021, the Tax Court issued a Memorandum Opinion in the case of Chow v. Commissioner (T.C. Memo. 2021-106). The primary issue presented in Chow was whether the IRS’s Whistleblower Office (WBO) abused its discretion when it denied the petitioners’ claim on the basis that the information that

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Scott St. Amand October 5, 2021

Rogers v. Commissioner (157 T.C. No. 3)

On August 2, 2021, the Tax Court issued its opinion in Rogers v. Commissioner, 157 T.C. No. 3. The primary issue presented in Rogers was whether the IRS Whistleblower Office abused its discretion when it rejected/denied the petitioner’s claim. Held: Oh yeah. Side Note One of the attorneys for the

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Scott St. Amand September 8, 2021

Peterfreund v. Commissioner (T.C. Memo. 2021-83)

On July 7, 2021, the Tax Court issued a Memorandum Opinion in the case of Peterfreund v. Commissioner (T.C. Memo. 2021-83). The primary issue presented in Peterfreund was whether the IRS’s Whistleblower Office (WBO) abused its discretion because it did not initiate an administrative or judicial action and it did

Read More »
Scott St. Amand July 12, 2021

Whistleblower 10084-16W v. Commissioner (T.C. Memo. 2021-73)

On June 9, 2021, the Tax Court issued a Memorandum Opinion in the case of Whistleblower 10084-16W v. Commissioner (T.C. Memo. 2021-73). The primary issue presented in Whistleblower 10084-16W was whether the IRS abused its discretion in denying petitioner’s claim for a whistleblower award. Background In June 2010, the petitioner

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Scott St. Amand June 21, 2021