Whistleblower W reported a tax fraud scheme, involving W’s employer and related entities, to the Government. W provided the Government with information regarding the tax fraud scheme from June 2006 through the fall of 2009. W’s information formed the basis of the Government’s action against the target taxpayers.

W filed a Form 211, Application for Award for Original Information, in 2008 and submitted to R documentary evidence related to W’s involvement in the Government’s investigation. W resubmitted Form 211 in 2011 seeking an award under I.R.C. sec. 7623(b). Shortly thereafter, the Government settled with one of the target taxpayers and recovered more than $30 million dollars in taxes, penalties and interest. R granted W a discretionary award determination under I.R.C. sec. 7623(a) and denied W’s request for an award under I.R.C. sec. 7623(b).

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