The US Tax Court said it has jurisdiction over whistleblower claims tied to open examinations, but denied a tipster’s award because his $10.85 million underreporting information arrived after the IRS had already concluded its audit work.
In a precedential opinion, Judge Joseph W. Nega clarified the jurisdictional standard for whistleblower claims involving pre-existing examinations. Granting summary judgment for the IRS, Nega said the court has jurisdiction over whistleblower claims when the whistleblower’s information is forwarded to an examination team during an open examination, as defined under Rev. Proc. 2005-32.
Under IRC Section 7623(b)(1), a whistleblower is entitled ...
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The federal government is cracking down on fraud in the healthcare industry, prioritizing False Claims Act (FCA) whistleblower complaints, and perhaps targeting the medical technology industry mor...