The IRS must disclose redacted records to the U.S. Tax Court in a whistleblower’s challenge over a denied award because a tax code section on disclosures doesn’t bar the agency from sharing the information, the court said.

A whistleblower came forward to the IRS which led to the government pursuing criminal charges on three taxpayers, ultimately collecting proceeds from two of them. The IRS Whistleblower Office denied the whistleblower’s claim for an award under Section 7623(b), stating that while the IRS assessed additional taxes and penalties on the taxpayers, it wasn’t due to the information provided by the ...

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