Whistleblower Award Case Update: IRS Order Issued in Docket No. 17000-15W

The United States Tax Court has issued an order in the whistleblower award case of Petitioner(s) in Docket No. 17000-15W, requiring the Internal Revenue Service (IRS) and Petitioner(s) to file a status report detailing the current status of the case. The report must be submitted jointly or separately by October 8, 2020, and will include each party's view on whether the case is susceptible to resolution through summary judgment motion or decision without trial.

Key Takeaways:

• The IRS denied Petitioner's claims for an award, citing that no administrative or judicial action was taken based on Petitioner's information, resulting in no collection of proceeds.
• The Tax Court denied Petitioner's Motion to Compel Responses to Petitioner's Request for Production of Documents and Interrogatories on October 23, 2017.
• The parties have not communicated with the Tax Court since the October 23, 2017, ruling.
• A status report detailing the current status of the case must be filed by October 8, 2020, to express whether the case is susceptible to resolution through summary judgment motion or submission for decision without trial.
• The order emphasizes the importance of providing a status report to ensure the timely resolution of the case.
• The case will be reviewed by Judge Albert G. Lauber and will determine its potential resolution method.

Statistics:

• Date of Tax Court ruling denying Petitioner's Motion to Compel Responses: October 23, 2017
• Date of order requiring status report: September 8, 2020
• Deadline for submitting status report: October 8, 2020
• Number of days for parties to file status report: 30
• The IRS denied whistleblower claims without any administrative or judicial action allegedly taken.

Sources:

• United States Tax Court
• Office of the Commissioner of Internal Revenue
• I.R.C. Section 7623(b)(1)
• Tax Court Rule 122