Document Type

Article

Publication Date

2015

Publication Source

Administrative Law Review

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

Volume

67

Issue

2

Peer Reviewed

yes