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Business Law, Public Responsibility, and Ethics Commons™
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Articles 1 - 2 of 2
Full-Text Articles in Business Law, Public Responsibility, and Ethics
Gamechange: Cord Cutters, Technology, And The Legalities Of The Race To Replace Cable, Brian J. Halsey, Julie D. Pfaff, Amy Hendrickson
Gamechange: Cord Cutters, Technology, And The Legalities Of The Race To Replace Cable, Brian J. Halsey, Julie D. Pfaff, Amy Hendrickson
Accounting Faculty Publications
No abstract provided.
Lost Opportunities: The Underuse Of Tax Whistleblowers, Sarah J. Webber, Karie Davis-Nozemack
Lost Opportunities: The Underuse Of Tax Whistleblowers, Sarah J. Webber, Karie Davis-Nozemack
Accounting Faculty Publications
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.