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WHISTLEBLOWER ONE 10683-13W v. COMMISSIONER

Docket No. 10683-13W.

145 T.C. 204 (2015)

WHISTLEBLOWER ONE 10683-13W, WHISTLEBLOWER TWO 10683-13W, AND WHISTLEBLOWER THREE 10683-13W, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 16, 2015.

Attorney(s) appearing for the Case

Henry Stow Lovejoy , Usman Mohammad , Bryan C. Skarlatos , and Brian C. Wille , for petitioners.

David K. Barnes and H.R. Roberson , for respondent.

OPINION

This case is brought pursuant to section 7623(b)(4),1 appealing respondent's determination not to make an award to petitioners for information provided by them and leading to the recovery of unpaid taxes and other amounts (a so-called whistleblower award). Petitioners move to compel...

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