On December 8, 2011, the U.S. Tax Court held that a whistleblower filing under 7623(b) of the IRS whistleblower provisions was entitled to remain anonymous in the case record to protect against retaliation and professional ostracism. In the landmark decision of Whistleblower 14106-10W v. Commissioner, 137 T.C. No. 15 (T.C. Dec. 8, 2011), the Court found that the potential professional and personal harm in disclosing the whistleblower’s identity would outweigh the public interest in knowing his or her identity. Thus, all identifying information, including the whistleblower’s name, the whistleblower’s counsel’s name, and the potential defendant’s name, would be redacted from the record. The Court denied the whistleblower’s petition to seal the entire record, however, finding that granting the whistleblower’s request to remain anonymous would adequately protect the privacy interests at stake.
For more information see: http://www.rewardtax.com/files/Whistleblower_TC_WPD.pdf