Resources

Tax whistleblower resources

IRS Informant Reward Page has extensive information on the IRS whistleblower reward program. It provides answers to frequently asked questions and links to resources including the history of the program, a synopsis of recent changes, etc.

IRS page on abusive tax shelters and transactions. As part of its efforts to combat abusive tax shelters and transactions the IRS publishes information on shelters and transactions that are determined to be abusive and identifies “transactions of interest”: those that have the potential for tax avoidance or evasion.

IRS Whistleblower Office, Fiscal Year 2012 Report to the Congress on the Use of Section 7623, shows $125.4 million in awards to whistleblowers paid in 2012.

IRS 2012 “Dirty Dozen” tax scams include hiding income offshore, disguising corporate ownership and abusing charitable deductions.

The Treasury Inspector General for Tax Administration (TIGTA) was established to provide independent oversight of IRS activities. “TIGTA promotes the economy, efficiency, and effectiveness in the administration of the internal revenue laws. It is also committed to the prevention and detection of fraud, waste, and abuse within the IRS and related entities.”

US Tax Court Rules—these include rules that apply to whistleblower actions.

U.S. Government Accountability Office (GAO) is known as “the investigative arm of Congress” and “the congressional watchdog.”  Its mission is to prevent and detect fraud and abuse, improve efficiency and identify emerging issues.  Reports and testimony from the GAO can be searched on their website.

 

Law Reviews and Accounting Literature

Akron Tax Journal is a scholarly publication from the University of Akron School of Law on contemporary taxation issues.

Houston Business and Tax Law Journal is a scholarly journal from the University of Houston Law Center.

Journal of Accountancy is published by the American Institute of Certified Public Accountants. The Journal includes articles on a variety of subjects including financial reporting, auditing, taxation, business valuation, ethics, liability issues, and related domestic and international business issues.

 

Other Sites

Internal Revenue Code, provided by Cornell University’s Legal Information Institute.

Reports on IRS enforcement efforts from Tax Analysts and the Transactional Records Access Clearinghouse (TRAC). The cover a range of enforcement subjects: the use of the government’s criminal powers, tax audits, collections and other related issues.

Open CRS The Congressional Research Service is the public policy research arm of the Congress.  Its reports are not made directly available to the public, but many of them can be found at this website.

Tax Prof Blog

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