Is the Tax Whistleblower Program simply is a Cost of Doing Business?
The government, and more particularly the Internal Revenue Service, has begun to run itself much like private enterprise. The IRS has a role....enforcing the Internal Revenue Code. Therefore, the IRS is in a position of conflict. It must encourage compliance at all costs while at the same time minimizing the cost of tax administration.
The IRS has recently enacted the Uncertain Tax Position (UTP) program requiring large corporations to disclose their tax positions for which they might feel they are not entitled to the tax benefits claimed on their tax returns. More recently, ...