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Article
Lost Opportunities: The Underuse of Tax Whistleblowers
Administrative Law Review
  • Sarah J. Webber, University of Dayton
  • Karie Davis-Nozemack, Georgia Institute of Technology
Document Type
Article
Publication Date
1-1-2015
Abstract
Legal 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.
Inclusive pages
1-39
ISBN/ISSN
0001-8368
Document Version
Published Version
Comments

This document is provided for download by permission of the publisher. Permission documentation is on file.

Publisher
American Bar Association
Peer Reviewed
Yes
Citation Information
Sarah 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/