Lost Opportunities: The Underuse of Tax Whistleblowers
39 Pages Posted: 20 Aug 2014 Last revised: 28 Oct 2015
Date Written: August 16, 2014
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
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