TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Friday, July 18, 2008

Court of Federal Claims Lacks Jurisdiction to Hear Whistleblower's Complaint That $139k Is Inadequate Award

John DaCosta and N.B. Salty Miller each received $139,321.01 from the IRS Whistleblower Office for information they provided about alleged tax violations by Margie Geddes.  They are unhappy with the award and claim that the IRS already has recovered $2 million in taxes, penalties, and fines from Ms. Geddes and may ultimately recover $50 million.  They filed a complaint in the Court of Federal Claims seeking an award of 15% of the amounts recovered by the IRS from Ms. Geddes.  The court dismissed the case on the ground that the Tax Court has exclusive jurisdiction over whistleblower claims and that it lacked authority under 28 U.S.C. § 1631 to transfer the case because the Tax Court is not a true "court" for purposes of the statute.  John Dacosta v. United States, No. 07-807T (Ct. Fed. Cl. 7/11/08).  For a discussion of § 1631 in another context, see Paul L. Caron, Confronting Unforeseen Problems Under 28 U.S.C. § 1631:  The Tenth Circuit Struggles to Properly Dispose of Tucker Act Claims Within the Exclusive Jurisdiction of the Claims Court, 1985 BYU L. Rev. 505.

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This is exactly what rats deserve, and a good lesson for those thinking of becoming a rat. Cops are always notorious for "exposing" rats, and "letting slip" the ID of rats. So if you rat people out to the NWO, do not be surprised when the NWO-RATS rat YOU out. Rats arer HATED by EVERYBODY because they can never be trusted, even and especially by those TO WHOM THEY RAT.

Posted by: William | Jul 18, 2008 12:29:42 PM

you meant each rat deserve 139,321.01$ payola?
count me in !

Posted by: ron | Jul 18, 2008 1:39:47 PM

If someone denouncing a crime is a rat, then everybody should be a rat.

Posted by: Rudd-O | Jul 19, 2008 9:45:05 AM