The IRS whistleblower law, Section 7623 of the tax code, is among the most effective whistleblower programs in the US, mandating the payment of financial awards to those who provide original information to the IRS concerning a violation of the tax laws if their information results in a sanction against the tax law violator.
The whistleblower program has been remarkably successful in detecting and deterring tax crimes. From 2007 to 2020, the IRS Whistleblower Office collected more than $5.9 billion in sanctions and made awards in the amount of more than $1 billion.
This success is undermined, however, by a recent decision by the US Tax Court, which has appellate jurisdiction over the IRS, concerning the appropriate standard of review for analyzing decisions made by the IRS Whistleblower Office. The decision has grave implications for the future of the whistleblower program because, if upheld, it will bind whistleblowers to a review process that does not favor them, reducing the likelihood that whistleblowers will come forward.
The case, Lissack v. Commissioner, deals with a whistleblower who reported improper tax deductions made by a condominium development...
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