The IRS Whistleblower Regulations: A Hindrance to Tax Enforcement

By: Jay Nanavati
The CPA Journal
December 2018 Edition

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.

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