IRS Beats Whistleblower Award Claim for Falling Below $2 Million

The IRS defeated a whistleblower’s claim that it improperly denied her award by convincing the US Tax Court on Thursday that the proceeds in dispute didn’t meet the necessary $2 million statutory threshold.

The Tax Court previously rejected the IRS’s claim that the court lacked jurisdiction because the proceeds in dispute exceeded the dollar-threshold requirement of tax code Section 7623(b)(5)(B). It granted summary judgment for the IRS after the agency reasserted that position because the government met a higher burden of proof at this later stage of litigation, the court said.

“The record in this case clearly shows that ...