Thursday, August 28, 2014
Karie Davis-Nozemack and Sarah Webber (Georgia Tech - College of Management and University of Dayton) have posted Lost Opportunities: The Underuse of Tax Whistleblowers on SSRN. Here is the abstract:
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 under-performance. The article uses Fourth Amendment jurisprudence, taxpayer privacy law, as well as whistleblower and tax enforcement literature to propose a new approach to using information from tax whistleblowers.