Document Type
Article
Publication Date
2012
Publication Source
Virginia Tax Review
Abstract
Congressional changes to the IRS Whistleblower Program were intended to induce more participation in the program by allowing larger incentives and greater certainty that whistleblowers would be paid. Since the Program was amended, tax whistleblower tips have increased 76 percent1 and revenue collected due to whistleblowers has increased 79 percent.2 Despite a rise in tips and revenue collected, whistleblower payments have not increased. In fact, the number of tax whistleblower awards paid has decreased 44 percent.3 We hypothesize that this trend is due to the administration of the program but also to the interpretation of “collected proceeds.” Collected proceeds are tax revenues collected due to a specific whistleblower tip and comprise the pool of money from which a tax whistleblower award is made. While scholarship exists examining the Whistleblower Program amendments and their effects, no scholar has critically examined the crux of the Whistleblower Program: what should constitute collected proceeds.
Inclusive pages
1-53
Document Version
Postprint
Copyright
Copyright © 2012, University of Virginia School of Law
Publisher
University of Virginia School of Law
Volume
32
Peer Reviewed
yes
eCommons Citation
Davis-Nozemack, Karie and Webber, Sarah J., "Paying the IRS Whistleblower: A Critical Analysis of Collected Proceeds" (2012). Accounting Faculty Publications. 56.
https://ecommons.udayton.edu/acc_fac_pub/56
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
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