Lost Opportunities: The Underuse of Tax Whistleblowers

39 Pages Posted: 20 Aug 2014 Last revised: 28 Oct 2015

See all articles by Karie Davis-Nozemack

Karie Davis-Nozemack

Georgia Institute of Technology - Scheller College of Business

Sarah Webber

University of Dayton

Date Written: August 16, 2014

Abstract

Legal literature on whistleblower programs often assumes an agency’s ability to effectively use a whistleblower tip. This article challenges that assumption in the context of tax enforcement by exposing the Internal Revenue Service’s under-performance. The article uses Fourth Amendment jurisprudence, taxpayer privacy law, as well as whistleblower and tax enforcement literature to propose a new approach to using information from tax whistleblowers.

Keywords: Tax, White collar crime, IRS Whistleblower Program, Whistleblower, 4th Amendment, Privacy

Suggested Citation

Davis-Nozemack, Karie and Webber, Sarah, Lost Opportunities: The Underuse of Tax Whistleblowers (August 16, 2014). Available at SSRN: https://ssrn.com/abstract=2483064 or http://dx.doi.org/10.2139/ssrn.2483064

Karie Davis-Nozemack

Georgia Institute of Technology - Scheller College of Business ( email )

800 West Peachtree St.
Atlanta, GA 30308
United States

HOME PAGE: http://mgt.gatech.edu/directory/faculty/davis-nozemack/index.html

Sarah Webber (Contact Author)

University of Dayton ( email )

300 College Park
Dayton, OH 45469
United States
937-229-2432 (Phone)

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