The Tax Court has amended its rules of rules of practice and procedure for whistleblower actions, making it easier for informants to keep their identities confidential.

The amendments were issued Oct. 3. One of the rules was amended to enhance privacy by requiring only an individual taxpayer's state of legal residence for venue purposes on a petition for additional disclosure, petition to restrain disclosure or petition to disclose identity. If the taxpayer resides in the District of Columbia or any commonwealth, territory or possession of the United States, or in any foreign country, the taxpayer should provide that information instead.

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