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Unless otherwise specified, section references are to the
Internal Revenue Code as amended.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
A. Petitioner and His Spouse
Petitioner resided in Merrick, New York, when he filed the
petition in this case.
Petitioner and his wife, Milagros Roco (Mrs. Roco), have
been married since January 24, 1971. Both petitioner and Mrs.
Roco are accountants and have accounting degrees from the
University of the East, Manila, the Philippines. Petitioner was
employed as an accountant by NYUMC in New York, New York, from
1974 to 1992. Mrs. Roco has worked as an income tax auditor for
the State of New York Department of Taxation and Finance since
1977. She began training others to do tax audits in 1988.
B. Qui Tam Actions
Congress enacted the FCA in 1863. Act of Mar. 2, 1863, ch.
67, 12 Stat. 696. Under the FCA, either the United States or a
private person (the relator) may bring an action, known as a qui
tam action, against any person who knowingly presents to the
Government a false or fraudulent claim for payment. 31 U.S.C.
secs. 3729(a) and 3730(b)(1). The relator in a qui tam action is
the agent of the United States, in whose name the suit is
brought. 31 U.S.C. sec. 3730(b); Vt. Agency of Natural Resources
v. United States, 529 U.S. 765, 772 (2000). The relator may
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