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
Copyright
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.
Publisher
American Bar Association
Volume
67
Issue
2
Peer Reviewed
yes
eCommons Citation
Webber, Sarah J. and Davis-Nozemack, Karie, "Lost Opportunities: The Underuse of Tax Whistleblowers" (2015). Accounting Faculty Publications. 53.
https://ecommons.udayton.edu/acc_fac_pub/53
Included in
Accounting Commons, Business Administration, Management, and Operations Commons, Business Law, Public Responsibility, and Ethics Commons, Corporate Finance Commons, Nonprofit Administration and Management Commons
Comments
This document is provided for download by permission of the publisher. Permission documentation is on file.