The IRS Whistleblower Office compensates individuals that report persons who fail to pay the federal tax that they owe. If the IRS utilizes the information provided by the whistleblower, it can award up to 30% of the additional tax, penalty and other amounts it collects to the whistleblower.
In this course, Kevan P. McLaughlin details the intricacies of the IRS Whistleblower Program and the litigation that has arisen under the statue. Mr. McLaughlin addresses discretionary awards under IRC Section 7623(a), mandatory awards under IRC Section 7623(b), the elements of IRC Section 7623(b)(1), limitations, key provisions, filing a claim, steps to an award, the award computation, positive factors, negative factors, administrative proceedings and awards under the statute. Mr. McLaughlin also discusses the following cases in detail: Cooper v. Commissioner, 135 T.C. 4 (2010); Friedland v. Commissioner, T.C. Memo. 2011-90; Cooper v. Commissioner, 136 T.C. 30 (2011); Kasper v. Commissioner, 137 T.C. 37 (2011); Friedland v. Commissioner, T.C. Memo. 2011-217; Whistleblower 14106-10W v. Commissioner, 137 T.C. 15 (2011); Cohen v. Commissioner, 139 T.C. 12 (2012); and Insigna v. Commissioner, Docket 4609-12W.
As the founder of McLaughlin Legal, Kevan P. McLaughlin focuses his practice on all aspects of Federal and California tax law, with a special emphasis on representing taxpayers in civil and criminal tax litigation and controversy cases. In 2010 Kevan was recognized by the San Diego Daily Transcript’s annual peer nomination program as one of only a handful of top young attorneys throughout San Diego County. The San Diego Metropolitan Magazine listed him as one of San Diego’s 75 leading attorneys in 2011. Since 2010 Kevan has also held a leadership position within the San Diego Chapter of the Young Tax Lawyers of the California State Bar Tax Section.
Practice Areas: Business Law | Litigation | Taxation
State Accreditations: California (CA)