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WHISTLEBLOWER 11099-13W v. COMMISSIONER

Docket No. 11099-13W.

147 T.C. 110 (2016)

147 T.C. No. 3

WHISTLEBLOWER 11099-13W, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 28, 2016.

Attorney(s) appearing for the Case

Henry S. Lovejoy , Usman Mohammad , Bryan C. Skarlatos , and Brian C. Wille , for petitioner.

Navid Mehrjou and Marianna Lvovsky , for respondent.

OPINION

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

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