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violations of Federal law at the USMMA and making vague claims
for entitlement to unspecified tax credits for 1996.
During a conference call held with this Court and the
parties herein on April 4, 2007, and at a subsequent hearing,
petitioner clarified that the real and only relief she seeks
herein is a reward relating to the information that petitioner
provided to respondent about alleged corruption at the USMMA.
Discussion
Prior to December 20, 2006, section 7623 provided that
respondent may give to individuals who provide information
relating to Federal Tax Code violations monetary rewards payable
from the proceeds of tax revenue collected as a result of such
information. We, however, had no jurisdiction to review
respondent’s discretion in giving or denying such rewards.
As part of the Tax Relief and Health Care Act of 2006
(TRHCA), Pub. L. 109-432, div. A, sec. 406(a)(1)(D), 120 Stat.
2589, Congress amended section 7623 and provided jurisdiction for
this Court to review respondent’s denial of claims for rewards as
a result of information provided to respondent relating to
Federal Tax Code violations.
Newly enacted section 7623(b)(4), however, is made effective
only for information provided to respondent on or after December
20, 2006, id. sec. 406(d), 120 Stat. 2960, and it provides the
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Last modified: November 10, 2007