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Emmanuel L. Roco, pro se.
Patricia A. Riegger, for respondent.
COLVIN, Judge: Respondent determined a deficiency in
petitioner’s 1997 Federal income tax of $610,446 and an accuracy-
related penalty under section 6662(a) of $122,093.
Petitioner sued the New York University Medical Center
(NYUMC) in a qui tam1 action under the False Claims Act (FCA), 31
U.S.C. secs. 3729-3733 (2000). In the qui tam action, petitioner
claimed that NYUMC had submitted false information to the United
States which resulted in a substantial overpayment of Federal
funds to NYUMC. NYUMC agreed to pay $15,500,000 to the United
States in settlement of the case. The United States paid
petitioner $1,568,087 in 1997 as his share of the settlement
proceeds.
The issues for decision are:
1. Whether the $1,568,087 payment that petitioner received
from the United States in 1997 is includable in gross income. We
hold that it is.
2. Whether petitioner is liable for the accuracy-related
penalty under section 6662(a) for 1997. We hold that he is.
1 Qui tam is short for the Latin phrase “qui tam pro domino
rege quam pro se ipso in hac parte sequitur”, which means "who
pursues this action on our Lord the King's behalf as well as his
own.” Vt. Agency of Natural Resources v. United States, 529 U.S.
765, 768 n.1 (2000).
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