§76231

2 cases·2 followed—100% support

Statute Text — 26 U.S.C. §76231

Statute text not available for this section.

2 Citing Cases

FOLLOWED Suzanne Jean McCrory, Petitioner T.C. Memo. 2023-98 · 2023

MEMORANDUM OPINION TORO, Judge: As we have explained before, section 76231 provides for awards to individuals (commonly referred to as whistleblowers) who submit information to the Government about third parties who have underpaid their taxes or otherwise violated the internal revenue laws.

FOLLOWED Bobby Lee Rogers, Petitioner 157 T.C. No. 3 · 2021

OPINION TORO, Judge: Section 76231 provides for awards to individuals (commonly referred to as whistleblowers) who submit information to the Government about third parties who have underpaid their taxes or otherwise violated the internal revenue laws.