Lost Opportunities: The Underuse of Tax WhistleblowersAdministrative Law Review
AbstractLegal literature on whistleblower programs often assumes an agency’s ability to effectively use a whistleblower tip. This article challenges that assumption in the context of tax enforcement by exposing the Internal Revenue Service’s dismal performance. The article uses Fourth Amendment jurisprudence, taxpayer privacy law, as well as whistleblower and tax enforcement literature to propose a new approach to using information from tax whistleblowers.
Document VersionPublished Version
CopyrightCopyright © 2015 by the American Bar Association. Reprinted with permission. All rights reserved. This information or any or portion thereof may not be copied or disseminated in any form or by any means or stored in an electronic database or retrieval system without the express written consent of the American Bar Association.
PublisherAmerican Bar Association
Citation InformationSarah J. Webber and Karie Davis-Nozemack. "Lost Opportunities: The Underuse of Tax Whistleblowers" Administrative Law Review Vol. 67 Iss. 2 (2015)
Available at: http://works.bepress.com/sarah_webber/4/