Frantz v. Commissioner T.C. Memo. 2020-64
On May 19, 2020, the Tax Court issued a Memorandum Opinion in the case of Frantz v. Commissioner (T.C. Memo. 2020-64). The issue before the court in Frantz v. Commissioner was whether the IRS Whistleblower Office abused its discretion to investigate a claim against the trustee of the petitioner’s chapter 7 bankruptcy estate, who the petitioner claimed significantly understated the estate’s tax liability. Background to Frantz v. Commissioner The petitioner was a potato farmer, or