by Lynam Knott | Aug 4, 2014 | Award Determinations, IRS Whistleblower Office, Judicial Review
The United States Tax Court released an opinion today, Whistleblower 22231-12W v. Commissioner of Internal Revenue, which continues to piece together the bounds of the Tax Court’s jurisdiction. The Tax Court held that the IRS Whistleblower Office could not...
by Lynam Knott | Jun 5, 2014 | Administration of Whistleblower Claims, Award Determinations, Department of Justice, Guidance, Judicial Review
The Tax Court held that it has jurisdiction to review the IRS’s whistleblower claims award determinations where the informant has alleged that they provided significant information to the IRS before and after December 20, 2006, the effective date of section...
by Lynam Knott | May 22, 2014 | Administration of Whistleblower Claims, Award Determinations, Guidance, Judicial Review
Judge Kroupa of the U.S. Tax Court issued three memorandum opinions on Tuesday concerning whether or not the whistleblowers in those cases could proceed anonymously under Rule 345(a). All three memorandum opinions, T.C. Memo 2014-92, T.C. Memo 2014-93, and T.C....
by Lynam Knott | Apr 18, 2014 | Administration of Whistleblower Claims, Guidance, Judicial Review
There seems to be a trend of interpreting SOX in a way that extends the whistleblower protections to a widening circle of persons. Most recently, a judge in Eastern District of Pennsylvania had allowed a retaliation lawsuit under SOX against non-publicly traded...
by Lynam Knott | Mar 6, 2014 | Administration of Whistleblower Claims, Guidance, Judicial Review
The United States Supreme Court issued its opinion in Lawson v. FMR LLC on March 4, 2014. This case looked at whether the whistleblower protection provisions of Sarbanes-Oxley, found at 18 U.S.C. § 1514A, protect the employees of a privately held contractor...
by Lynam Knott | Oct 16, 2013 | Administration of Whistleblower Claims, Award Determinations, Judicial Review
On October 15, 2013, the United States Supreme Court issued an order denying certiorari of O’Donnell v. Commissioner, a case where summary judgment was granted by the Tax Court, and affirmed on appeal, because the information provided did not cause the IRS to...
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