Download This PaperThe IRS Whistleblower Regulations: A Hindrance to Tax Enforcement
The CPA Journal, December 2018 Edition
1 Pages Posted: 11 May 2020
Date Written: December 1, 2018
Abstract
In modernizing the tax whistleblower statute over the last 12 years, Congress has finally created a simple and enforceable entitlement to substantial compensation for tax whistleblowers. Unfortunately, in practice, the IRS’s whistleblower program still falls short of achieving its potential for improving tax enforcement. One culprit in the whistleblower program’s failure to live up to its potential is the IRS’s own whistleblower regulations.
Keywords: IRS Whistleblower Regulations
Suggested Citation: Suggested Citation
Nanavati, Jay, The IRS Whistleblower Regulations: A Hindrance to Tax Enforcement (December 1, 2018). The CPA Journal, December 2018 Edition, Available at SSRN: https://ssrn.com/abstract=3577133
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