TaxNotes: Whistleblower’s Estate Can Pursue Award Claim in Tax Court (October 27, 2021)

TaxNotes has published an article, titled “Whistleblower’s Estate Can Pursue Award Claim in Tax Court”. The article begins as follows:

P filed with the IRS Whistleblower Office (“WBO”) a claim for an award, naming multiple target taxpayers. The WBO denied the claim, and P appealed that determination to the Tax Court pursuant to I.R.C. sec. 7623(b)(4). P’s claim as to two target taxpayers was still pending before the Tax Court when P died in 2021. Counsel for P filed a motion to substitute P’s estate for P in order to continue to prosecute P’s claim after P’s death.

Held: The Tax Court’s jurisdiction over a petition filed pursuant to I.R.C. sec. 7623(b)(4) is not extinguished by the death of the petitioner-whistleblower; P’s claim survives his death; and P’s estate has standing to be substituted as petitioner.

Click here to see the full article: “Whistleblower’s Estate Can Pursue Award Claim in Tax Court”

Posted by Marin Larkin, Associate Editor, Wealth Strategies Journal.