In Uncategorized on 01/31/2018 at 18:56

Suzanne Jean McCrory, 2018 T. C. Memo. 12, filed 1/31/18, wants a remand to IRS (not Appeals). Suzanne is a whistleblower. IRS claims they started no proceedings and got no loot.

Suzanne is an ex-GAO auditor. Surmising that recipients of multi-million-dollar wrongful incarceration awards weren’t reporting same, she unloaded 18 or so Forms 211, after strip mining public info. She told IRS she was “operating on a hunch” and had no specifics, 2018 T. C. Memo. 12, at p. 3.

IRS blew it all off. Most of Suzanne’s claims were facially deficient, and IRS began no administrative action as to the rest.

Suzanne wants a do-over. IRS should reconsider whether to start administrative proceedings, and Judge Vasquez should tell them so.

“This Court has not yet decided whether it can appropriately order a remand in a whistleblower case. However, a remand is not appropriate in this case. While we believe petitioner’s concerns about the efficacy of third-party income reporting are sincere, we cannot grant her the relief she seeks. As we previously stated, section 7623(b)(4) does not contemplate that we review the IRS’ determinations of taxpayers’ liabilities or direct the IRS to commence an administrative or judicial proceeding. Granting petitioner’s remand motion would be akin to directing the IRS to commence an administrative proceeding against taxpayers it chose not to pursue.” 2018 T. C. Memo. 12, at pp. 8-9.

No remands,  however hard you whistle.






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