The IRS doesn’t have to award a tax whistleblower for his meritless tip, despite a recent US Supreme Court decision reducing judicial deference to federal agencies, the D.C. Circuit said Friday.
The high court had vacated and remanded a previous ruling by the US Court of Appeals for the D.C. Circuit, which had relied on the Chevron doctrine to defer to the IRS’s interpretation of an ambiguous tax whistleblower statute. But the IRS’s challenged whistleblower regulations are valid even in light of Loper Bright Enterprises v. Raimondo, which overturned Chevron, the D.C. Circuit said.
Michael Lissack challenged the ...