S. 5441

TAS Act

Sponsor: Mike Crapo · 0 cosponsors

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I Tax Administration and Customer Service

II American Citizens Abroad

III Judicial Review

IV Office of the Taxpayer Advocate

V Tax Return Preparers

VI Appeals

VII Whistleblowers

Sec. 703. Whistleblower privacy protections

(a) In general. Paragraph (6) of section 7623(b) is amended by adding at the end the following new subparagraph:

Text this section adds to the law

(D) Whistleblower anonymity before the Tax Court. Notwithstanding sections 7458 and 7461, a whistleblower shall proceed anonymously before the Tax Court for all proceedings under this section absent a finding by the Tax Court that a societal interest exists for disclosing the whistleblower’s identity which exceeds the potential harm disclosure could cause to the whistleblower.

(b) Effective date. The amendment made by this section shall apply to petitions filed with the Tax Court which are pending on, or filed on or after, the date of the enactment of this Act.

VIII Hostages

IX Small Businesses

X Miscellaneous