The Tax Court declared that it doesn’t need to send a whistleblower’s case back to the IRS if evidence outside the administrative record demonstrates that doing so would be futile.
Herman J. Marino brought his case to the IRS Whistleblower Office alleging that an S corporation and its shareholders broke income tax laws, and that the majority shareholder failed to pay gift taxes. While the office denied Marino an award, the Tax Court concluded on Monday that there wasn’t enough evidence in the administrative record to support the conclusion that no taxes were assessed or paid for ...
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