The recent tax court decision in Insinga is good news for whistleblowers who have been waiting for the IRS to take action or make decisions on their submission. The tax court is clearly signaling in its order that the IRS cannot take forever and a day on a decision. The tax court noted carefully the arguments put forward by ZMFFJ’s Dean Zerbe on behalf of the National Whistleblower Center in the amicus brief that the Administrative Procedures Act (APA) gives the Tax Court the authority to require the IRS to move within a set time period on a whistleblower submission.
While the Tax Court held off reaching a decision on the APA issue, it certainly indicated that the bells are ringing when it comes to the IRS delaying indefinitely a decision on a whistleblower submission
