Once again a whistleblower hits the statutory wall that constricts Tax Court. Charles Stuart Pulcine, 2020 T. C. Memo. 29, filed 3/2/20, wants Tax Court to tell IRS “…that the IRS is ‘legally obligated to not show leniency’ and requests the ‘IRS demonstrate an equal level of unrelenting diligence to collect from the taxpayer and follow-up with me as to wiring 20% as my reward.’” 2020 T. C. Memo. 29, at p. 7.

Judge Wells: “We interpret petitioner’s contention to be that respondent erred in failing to assess or collect any additional tax, penalties, interest, or other amounts.  While we have jurisdiction to review the Commissioner’s award determination, we do not have authority to ‘review the Commissioner’s determinations of the alleged tax liability to which the claim pertains.’ Nor do we have authority ‘to direct the Secretary to proceed with an administrative or judicial action.’” In other words we cannot order respondent to reexamine the taxpayer’s returns for additional deficiencies or conduct our own examination.” 2020 T. C. Memo. 29, at pp. 7-8 (Citations omitted).

It happens that, on the same day Charles Stuart dropped the Form 211, the target filed the delinquent returns Charles Stuart was blowing about, IRS checked everything out, and gave the target a clean bill.

Once again, the review covers a lot less than first appears.