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Friday, June 27, 2025

Tax Court Tosses IRS Whistleblower’s New Bid for Larger Award - news.bloombergtax.com

The US Tax Court lacks jurisdiction over a whistleblower’s attempt to claim a larger award from the IRS, although the court didn’t rule out the possibility of revisiting his case.

Thomas Shands, who argued the IRS Whistleblower Office violated IRC Section 7623 by failing to assign claim numbers to another eight individuals involved in a Swiss banking investigation that he exposed, couldn’t bring his case because there wasn’t yet a “determination regarding an award,” Judge Travis A. Greaves wrote.

But Shands could file a formal award request with the Whistleblower Office, which should compel it to review his claims, the ...



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