At least when STJ Diana L (“Sidewalks of New York”) Leyden can find a way to help him/her. And today STJ Di has legislative largesse to bestow upon Thomas Shands, Docket No. 13499-16W, filed 8/2/19.

I’ve long objected to the stiff-arming and stonewalling with which the Ogden Sunseteers treat the blowers. I don’t mean the serialists or cottage-industrialists who tie up Ogden and Tax Court with some stuff they scrounged from EDGAR, or who play hunches. I mean the honest blower.

Tom wants some info, but IRS plays the time-worn Section 6103 gambit: sacred taxpayer info. Tom claims it isn’t, and counters with Section 6103(h)(4)(B) necessity.

STJ Di held a hearing back in October, and was going to get around to doing an in camera, but just last month the Taxpayer First Act, Sec. 1405 thereof, added Section 6103(k)(13)(A) to the blower’s armory.

“(A) IN GENERAL.-The Secretary may disclose, to any individual providing information relating to any purpose described in paragraph (1) or (2) of section 7623(a), return information related to the investigation of any taxpayer with respect to whom the individual has provided such information, but only to the extent that such disclosure is necessary in obtaining information, which is not otherwise reasonably available, with respect to the correct determination of tax liability for tax, or the amount to be collected with respect to the enforcement of any other provision of this title.” Order, at p. 2.

And the statute applies to all disclosures from and after 7/1/19.

So, Tom and IRS, remand? Discuss whether Section 6103(k)(13)(A) applies, and give STJ Di the results of your lucubrations.

Time for a shout-out to a well-known NYC law firm’s FL branch; H&K, go for it!