§3729

3729 (2012), in the U.S. District Court for the District ofUtah. Petitioners timely filed their 2010 and 2011 Forms 1040, U.S. Individual Income Tax Return. In 2012 petitioners filed a Form 1040X, Amended U.S. Individual Income Tax Return, for 2010. Petitioners attached Forms 2106-EZ, Unreimbursed Employee Business Expenses, to the 2010 Form 1

The FCA authorizes a person, referred to as the relator, to file under seal a complaint seeking reimbursement on the Government's behalf. E sec. 3The taxpayer generally bears the burden ofproving the Commissioner's determinations are erroneous. Rule 142(a). The burden ofproofmay shift to the Commissioner ifthe taxpayer satisfie

The FCA authorizes a person, referred to as the relator, to file under seal a complaint seeking reimbursement on the Government’s behalf. Id. sec. 3730(b)(1). The relator must serve on the Government the complaint and all supporting information the relator possesses before the action may proceed. Id. sec. 3730(b)(2). The Govern

The relator may bring the claim on his own; however, the Government has the right to intervene in the case. 31 U.S.C. sec. 3730. The relator receives a share of the proceeds ranging from 15 to 25 percent if the Government intervenes, and 25 to 30 percent if the Government declines to intervene. 31 U.S.C. sec. 3730(d)(1) and (2). The r

3729 (2000), in the U.S. District Court for the Southern District of California (the whistle-blower case). The whistle-blower case was settled pursuant to an agreement between the United States and FPASD in which FPASD agreed to pay $2 million to the United States in four annual installments, beginning in 1996. Under the statutory scheme, peti