The Tax Court does have jurisdiction to hear a whistleblower’s challenge to the IRS’s whistleblower award, the U.S. Tax Court held in a memorandum opinion, denying the IRS’s motion to dismiss for lack of jurisdiction. The court found that the whistleblower statute gave the court jurisdiction over whistleblower awards if the IRS had proceeded with an action based on the whistleblower’s information, even if the action did not result in an award for the whistleblower. The court further found that the threshold arguments made by the IRS regarding the amount of taxes in question under I.R.C. §7623(b)(5) are not jurisdictional ...
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In a statement, the organisation said the questions circulating on social media as 'leaked SSC question papers' are actually taken from model test papers. Its investigation found that these model ...