Open Access. Powered by Scholars. Published by Universities.®
- Keyword
- Publication
- File Type
Articles 1 - 2 of 2
Full-Text Articles in Tax 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 …
Is There A Justification For Imposing Criminal Liability On Corporate Managers In Tax Legislation?, Karnit Malka
Is There A Justification For Imposing Criminal Liability On Corporate Managers In Tax Legislation?, Karnit Malka
Karnit Malka
No abstract provided.