Why hire an attorney?
A person with "specific and credible" information with respect to tax fraud, tax evasion, or any underpayment of tax may file a Claim with the IRS in order to claim a Reward. This new law specifically allows a person to file the Claim himself/herself or with the assistance of an attorney.
FAQ: Why shouldn’t I simply represent myself in the Tax Whistleblower Reward Program?
According to new legislation creating the Tax Whistleblower Reward Program, you may represent yourself before the IRS in the Whistleblower Program without the assistance of an attorney. Thus, you do not need to retain an attorney to provide information (allegations, relevant documents, identification of witnesses, etc.) to the IRS. However, the IRS has stated in Notice 2008-4 that it will immediately reject
“[c]laims that upon initial review have no merit or
that lack sufficient specific and credible information.”
Therefore, presentation and preparation of the Claim to the IRS for acceptance in the Tax Whistleblower Reward Program is critical to your success in obtaining a reward. If the IRS cannot determine, "upon initial review", that the Claim has merit or that the Claim, as submitted, contains "specific and credible" information, the IRS will immediately reject the Claim to the Tax Whistleblower Reward Program. Thus, a person providing information under the Tax Whistleblower Reward Program should believe that they have only one (1) chance at having their information considered for the Tax Whistleblower Program. Should you decide to proceed unrepresented, you could be jeopardizing a very valuable opportunity.
FAQ: Why should I retain an attorney to represent me before the IRS in the Tax Whistleblower Reward Program?
Retaining the former IRS attorneys of the Tax Whistleblower Law Firm, LLC will not cost you anything unless a reward is obtained from the IRS. We work on a contingency fee basis, and, thus, we do not get paid until you get paid.
An attorney experienced in tax matters, IRS procedures, and litigation before the U.S. Tax Court can provide invaluable services and guidance throughout the process including:
1. Increasing the Chances/Assure Acceptance of the Referral - The former IRS attorneys at Tax Whistleblower Law Firm, LLC are in a superior position to present your case to the IRS for purposes of ensuring acceptance into the Tax Whistleblower Reward Program. In addition to creating the package to be submitted to the IRS, our attorneys will, as the facts and circumstances dictate:
a. Determine the statute of limitations in the matter for the years you have information and identify what tax periods are open for the IRS to perform an examination of the tax returns and to assess a tax liability;
b. Estimate the amount of tax that has been underreported/underpaid by a taxpayer (based upon information you provide), determine the type & amount of penalty likely to be imposed by the IRS, and calculate the interest on the tax and penalty to determine if the case meets the minimum threshold under IRC § 7623; and
c. Present the facts and issues to the IRS in a professional and diligent manner, supported by documentation or other detailed information that gives credibility to the package.
As former IRS attorneys, our attorneys are knowledgeable in internal IRS procedure and organization. We have patterned our Tax Whistleblower packages (including Form 211) to mirror the internal case files (i.e., administrative files) of the IRS to ensure maximum potential for acceptance by the IRS.
2. Increase the Reward – The IRS has the discretion to reward a person providing information pursuant to the Tax Whistleblower Reward Program (IRC § 7623) between 15% and 30% of the unreported tax liability that is recovered as a result of the referral. The former IRS attorneys at our law firm provide services intended to increase the potential size of the reward by presenting your information along with, as the facts dictate, the following additional steps:
a. Create an "Administrative File" similar to what is created by the IRS in an examination;
b. Prepare an “audit plan” for the IRS;
c. Prepare Information Document Requests (IDRs)/Summonses to be issued by the IRS as part of their examination in order to further develop the case;
d. Prepare the case for potential litigation by the IRS by identifying witnesses whose testimony may be necessary at trial, obtaining certified documents for the benefit of the IRS, and providing the IRS with other relevant documents that are necessary for litigation; and
e. Provide a tax legal opinion in the form used by the Office of Chief Counsel when giving advice to IRS Revenue Agents that states the facts, issues, legal conclusions, and legal discussions.
3. Evaluate Other Risks – Our experienced tax attorneys at Tax Whistleblower Law Firm, LLC provide advice to the client regarding companion legal issues that often arise in cases regarding the Tax Whistleblower Reward Program including:
a. Whether the involvement of a client in the underreporting of tax might subject the client to scrutiny by the IRS.
b. Whether the gathering of tax information by the client might subject him to damages for potential violation of fiduciary duties, breach of contract, theft, etc., when the client obtained information and documentation while employed by or working as an independent contractor for the individual or corporation that is being referred under the Tax Whistleblower Reward Program.
c. Whether such information gathered by the client is subject to “privilege” or confidentiality such that the client risks losing a professional license for disclosing such information to the IRS.
4. Confidentiality - Our experienced tax attorneys are dedicated to preserving your anonymity. Not only do we take Steps to Protect your identity, but we are also willing to forfeit our fees if your identity is disclosed by either our firm or the IRS. We are that confident in our abilities, the IRS Whistleblower Program and the IRS. If we conclude, based upon our experience as former IRS attorneys, that your testimony will ultimately be necessary in determining the liability of the taxpayer that is referred under the Tax Whistleblower Reward Program, we will inform you up front prior to submitting any information to the IRS. This allows you to make an informed decision regarding whether you want to proceed with the filing of a Whistleblower Claim under the Program knowing that you may have to provide testimony. Again, we have confidence in (i) the IRS, (ii) the Tax Whistleblower Program, and (iii) our law firm such that to the extent that if your identity is disclosed by our firm or the IRS we will forfeit our fees.
If you are in possession of valuable information on which to file a Claim under the Tax Whistleblower Reward Program, it is important that you find the best representation available. You should engage an attorney that maximizes your reward and minimizes your exposure. The former IRS attorneys at our law firm are available to assist you in this matter. Upon the initial evaluation of your case, one of our attorneys will fly to your location to meet with you and to make sure that you are comfortable with our firm, as you might request. If you are interested, please Contact Us or call us at 1-877-404-1040.
Congress expected that persons making a referral under the Tax Whistleblower Reward Program would benefit from the assistance of competent counsel. For that reason, Congress made payments of attorney's fees deductible by the whistleblower against the reward they receive.