George G. Green - Page 3

                                        - 3 -                                         
               (5) whether petitioner is liable for the section 6651(a)               
          addition to tax for failure to file timely his 1999 tax return.             
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for the years in issue, and             
          all Rule references are to the Tax Court Rules of Practice and              
          Procedure.                                                                  
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated, and the stipulated             
          facts are incorporated in our findings by this reference.                   
          Petitioner resided in Horseshoe Bay, Texas, at the time that he             
          filed his petition.                                                         
          Whistleblower Lawsuit and Settlement Agreement                              
               Petitioner worked for the Texas Department of Human Services           
          (TDHS) as an architect from 1983 until December 12, 1989.  His              
          duties included reviewing TDHS construction contracts and                   
          advising his supervisors as to the contractors’ compliance with             
          contractual terms.  While working for TDHS, petitioner believed             
          that officials with TDHS were engaged in a pattern of fraud and             
          corruption.  Petitioner discussed the misconduct with his                   
          supervisors, and, when they failed to act, he advised numerous              
          TDHS employees that he intended to report the misconduct to                 
          authorities outside of the department.                                      
               In September 1989, TDHS began an investigation of                      
          petitioner’s long-distance telephone use.  The investigation                






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011