I am making the effort to study for the US Tax Court exam for non-attorneys for the second time. My test date is in 2018. As part of my study regimen, I ready daily decisions off of the US Tax Court website.
There is one this week involving a whistleblower who is pursuing the reward of 15-30% of collected tax revenue based on information he provided to the IRS. I love the opinion, because the whistleblower successfully compelled the IRS to release IDR's the IRS claimed was irrelevant. It has long been my suspicion that the IRS will do all that they can to avoid paying rewards, an I love seeing a taxpayer come after them for his piece.
See http://www.ustaxcourt.gov/UstcInOp/OpinionViewer.aspx?ID=10879
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