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LISSACK v. C.I.R.

No. 21-1268.

68 F.4th 1312 (2023)

Michael LISSACK, Appellant v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided May 26, 2023.

Attorney(s) appearing for the Case

Erica L. Brady-Gitlin argued the cause for appellant. With her on the briefs were Gregory S. Lynam and Scott A. Knott .

Brian C. Wille and Usman Mohammad were on the brief for amicus curiae Whistleblower 1109-13W in support of appellant.

Dean Zerbe and Stephen M. Kohn were on the brief for amicus curiae National Whistleblower Center in support of appellant.

Julie Ciamporcero Avetta , Attorney, U.S. Department of Justice, argued the cause for appellee. With her on the brief was Bruce R. Ellisen , Attorney.

Before: Pillard and Katsas, Circuit Judges, and Randolph, Senior Circuit Judge.

Section 7623 of the Internal Revenue Code authorizes the IRS to pay awards to whistleblowers who identify underpayment of taxes or violations of internal revenue law. The provision at issue here, subsection 7623(b)(1), mandates awards for whistleblowers who provide the IRS with information that makes a substantial contribution...

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