WHISTLEBLOWER 21276-13W v. COMMISSIONER

Docket Nos. 21276-13W, No. 21277-13W.

147 T.C. 121 (2016)

147 T.C. No. 4

WHISTLEBLOWER 21276-13W, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT WHISTLEBLOWER 21277-13W, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 3, 2016.


Attorney(s) appearing for the Case

Sealed,1 for petitioners.

Richard L. Hatfield , John T. Arthur , and Jonathan D. Tepper , for respondent.


SUPPLEMENTAL OPINION

Petitioners, husband and wife, seek whistleblower awards authorized by section 7623(b).2 Each petitioner filed a Form 211, Application for Award for Original Information, with the Internal Revenue Service (IRS) Whistleblower Office. The Whistleblower Office summarily rejected...

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