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    • Whistleblowers and tax enforcement: Using inside information to close the "tax gap" 

      Edward A. Morse, Whistleblowers and Tax Enforcement: Using Inside Information to Close the "Tax Gap", 24 Akron Tax J. 1 (2009).
      This article examines the current legal structure allowing rewards for informants who provide information to assist the IRS in the enforcement of the tax laws. IRS data suggest that informants are a cost-effective means ...