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(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
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