LOST OPPORTUNITIES: THE UNDERUSE OF TAX WHISTLEBLOWERS
成果类型：
Article
署名作者：
Davis-Nozemack, Karie; Webber, Sarah
署名单位：
University System of Georgia; Georgia Institute of Technology; University System of Ohio; University of Dayton
刊物名称：
ADMINISTRATIVE LAW REVIEW
ISSN/ISSBN：
0001-8368
发表日期：
2015
页码：
321-367
关键词：
摘要：
Legal literature on whistleblower programs often assumes an agency's ability to effectively use a whistleblower tip. This Article challenges that assumption in the context of tax enforcement by exposing the Internal Revenue Service's (IRS's or the Service's) performance. This Article uses Fourth Amendment jurisprudence and taxpayer privacy law, as well as whistleblower and tax enforcement literature to propose a new approach to using information from tax whistleblowers.