The Tax Court holds that an IRS letter denying a whistleblower’s claims was a determination giving the court jurisdiction under Code Sec. 7623(b)(4).
Read the opinion here:
Cooper v. Commissioner, 135 T.C. No. 4 (2010)
Developments in Federal and State Tax Litigation
The Tax Court holds that an IRS letter denying a whistleblower’s claims was a determination giving the court jurisdiction under Code Sec. 7623(b)(4).
Read the opinion here:
Cooper v. Commissioner, 135 T.C. No. 4 (2010)