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.