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.
Copyright © 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.
American Bar Association
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/