Friday, July 11, 2014
Jennifer Carr (Tax Analysts), Qui Tam Troubles, Part III: A Potential Solution, 72 State Tax Notes 730 (June 30, 2014) :
In an extended interview with State Tax Notes, Professor Dennis Ventry [UC-Davis] endorses tax whistleblower statutes on the state level as a complement to traditional tax enforcement. [See Whistleblowers and Qui Tam for Tax, 61 Tax Law. 357 (2008)] In particular, he argues that knowledgeable informant insiders can provide unique information to assist state tax agencies in combatting two persistent problems in tax administration, namely the information gap and the tax gap. In addition, Ventry offers simple solutions to potential concerns that whistleblower statutes might result in nuisance suits, undue disclosure of taxpayer information, and a duplicative tax enforcement regime.