The Tainted Whistleblower Dilemma
Georgia Tech - College of Management
University of Dayton
July 24, 2012
Whistleblowers can serve a vital role by providing critical information to assist in collecting underreported taxes. Unfortunately, the IRS has struggled to monetize whistleblower tips. The IRS has vacillated between hesitantly communicating with whistleblowers and, on the other end of the spectrum, inadvertently deputizing whistleblowers and tainting evidence. To more effectively utilize whistleblower tips, the Service’s policy must satisfy statutory taxpayer privacy requirements and adequately address Fourth Amendment search limitations, and promote effective tax administration.
Number of Pages in PDF File: 44
Keywords: tax, taxation, Whistleblower Program, IRS, whistleblowing, whistleblower, Fourth Amendment, Dodd-Frank Act, False Claims Actworking papers series
Date posted: July 25, 2012 ; Last revised: July 31, 2013
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