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Full-Text Articles in Law
Bounties For Bad Behavior: Rewarding Culpable Whistleblowers Under The Dodd-Frank Act And Internal Revenue Code, Jennifer M. Pacella
Bounties For Bad Behavior: Rewarding Culpable Whistleblowers Under The Dodd-Frank Act And Internal Revenue Code, Jennifer M. Pacella
Jennifer M. Pacella, Esq.
In 2012, Bradley Birkenfeld received a $104 million reward or “bounty” from the Internal Revenue Service (“IRS”) for blowing the whistle on his employer, UBS, which facilitated a major offshore tax fraud scheme by assisting thousands of U.S. taxpayers to hide their assets in Switzerland. Birkenfeld does not fit the mold of the public’s common perception of a whistleblower. He was himself complicit in this crime and even served time in prison for his involvement. Despite his conviction, Birkenfeld was still eligible for a sizable whistleblower bounty under the IRS Whistleblower Program, which allows rewards for whistleblowers who are convicted …
Deferential Review Of The U.S. Tax Court, After Mayo Foundation V. United States (2011), Andre L. Smith
Deferential Review Of The U.S. Tax Court, After Mayo Foundation V. United States (2011), Andre L. Smith
Andre L. Smith
Deferential Review of the U.S. Tax Court, After Mayo examines whether the Chevron doctrine requires federal circuit courts of appeal to deferentially review the U.S. Tax Court decisions of law. Mayo Foundation v. US (2011) rejects tax exceptionalism and requires the U.S. Tax Court to defer to Treasury regulations carrying the force of law. But Mayo avoids dealing with whether Chevron applies to appellate review of the Tax Court. In “The Fight Over ‘Fighting Regs’ and Judicial Deference in Tax Litigation”, 92 B.U. L. Rev. 643 (2012), Professor Leandra Lederman (Indiana) contends that deference belongs to the agency and not …