Administrative record enough to show IRS followed proper procedures in rejecting a whistleblower’s claim due to speculative information, the U.S. Tax Court held in a memorandum opinion. Whistleblower (W) submitted a Form 211 claiming that Target, an individual dual-citizen, failed to pay U.S. federal income taxes. On the Form 211, W did not include Target’s Social Security number or other U.S. citizenship identification but referenced “N/A Foreign National.” The IRS Whistleblower Office (WBO) rejected the claim as too speculative. W sought the court’s review. In rejecting W’s request for remand back to the IRS, the court found the administrative record ...
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