Academic journal article Journal of Accountancy

Whistleblower Allowed Anonymity in Tax Court

Academic journal article Journal of Accountancy

Whistleblower Allowed Anonymity in Tax Court

Article excerpt

While denying a tax whistleblower's appeal of an IRS award rejection, the Tax Court agreed to grant the whistleblower anonymity in court proceedings and to redact identifying information from the case record. The court said the requested relief was reasonably necessary to protect the petitioner's privacy interests as a confidential informant and serve other social interests.

The whistleblower was a former senior executive of a company (also redacted), who filed a claim under Sec. 7623 alleging the company had significantly underpaid its taxes. The IRS notified the whistleblower that it would not take action on the submitted information, and the whistleblower appealed to the Tax Court as provided by Sec. 7623(b)(4). The whistleblower sought to have the court's temporary seal of the record made permanent or, alternatively, to be allowed to proceed anonymously, citing possible retaliatory economic harm and professional ostracism from current and prospective employers.

The court granted summary judgment to the IRS on the whistleblower claim. In holding that the claim did not meet threshold requirements, the court quoted Cooper, 136 T.C. 597 (2011): "If the Secretary does not proceed, there can be no whistleblower award. …

Search by... Author
Show... All Results Primary Sources Peer-reviewed

Oops!

An unknown error has occurred. Please click the button below to reload the page. If the problem persists, please try again in a little while.