The U.S. Tax Court has proposed amending its rules and procedures for whistleblower award actions.
In 2006, Congress amended Section 7623 of the Tax Code by adding a new subsection that authorizes the Whistleblower Office of the IRS to determine the amount of awards to whistleblowers based on a percentage of the tax collected. The subsection gives the court jurisdiction over appeals of award determinations. The Tax Court has proposed amending the rules to provide procedures for commencing a whistleblower award action.
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