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Current Federal Tax Developments · Jan 16, 2026

Voluntary Compliance and Self-Assessed Tax: Clarifying "Collected Proceeds" in Whistleblower Award Determinations

Tax Brief summary and classification of the original reporting.

Bottom Line

💡 Voluntary Compliance and Self-Assessed Tax: Clarifying "Collected Proceeds" i.... Worth reviewing for potential client impact.

Summary

The United States Tax Court, in its recent memorandum opinion Whistleblower 11099-13W v. Commissioner, T.C. Memo. 2026-5, addressed a pivotal question for tax professionals regarding the definition of "collected proceeds" under Internal Revenue Code (I.R.C.) § 7623(b). The case centers on whether...

Classification

Category: fyiPriority: importantReason: Contains 'tax court' - significant update

Affected Groups

All tax practitioners

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Original Source

We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.

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