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Difference between revisions of "Whistleblower Protection Laws"
→Remedies in a Tax Fraud Whistleblower Retaliation Case
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These remedies are substantially similar to the relief authorized in the anti-retaliation provision of the False Claims Act. Neither statute authorizes an award of punitive damages, but double back pay and uncapped special damages can be a potent remedy. | These remedies are substantially similar to the relief authorized in the anti-retaliation provision of the False Claims Act. Neither statute authorizes an award of punitive damages, but double back pay and uncapped special damages can be a potent remedy. | ||
=='''Deadline or Statute of Limitations to File a TFA Whistleblower Retaliation Case'''== | |||
The statute of limitations for a TFA whistleblower retaliation claim is 180 days from the date that the employee is first informed of the adverse action. | |||
=='''Tax Fraud Whistleblower Retaliation Case Adjudication'''== | |||
The claim must be filed initially with OSHA, which will investigate the claim. If OSHA determines that there is reasonable cause to believe that a violation occurred, OSHA can order relief, including reinstatement of the whistleblower. | |||
Either party can appeal OSHA’s determination by requesting a de novo hearing before the DOL Office of Administrative Law Judge (OALJ), but an employer’s objection to an order of preliminary relief will not stay the order of reinstatement. Once a TFA retaliation claim has been pending before the DOL for more than 180 days, the whistleblower can remove the claim to federal court and try the case before a jury. | |||
=='''Employer Mandatory Arbitration of Employment Disputes'''== | |||
TFA retaliation claims are exempt from mandatory arbitration. | |||
=='''Awards for Reporting Tax Fraud to the IRS'''== | |||
Under 26 USC § 7623(b), the IRS is required to issue an award to tax whistleblowers of 15% to 30% of proceeds collected from tax fraud or tax underpayments if: | |||
*the whistleblower provides a tip that the IRS decides to take action on (a whistleblower cannot force the IRS to act on a tip); | |||
*the amount in dispute (the tax underpayment, including interest and penalties) exceeds $2 million (if the taxpayer is an individual, his or her gross income must exceed $200,000 for at least one of the tax years in question); and | |||
*the IRS collects tax underpayments resulting from the action (including any related actions). | |||
During fiscal year 2018, the IRS awarded $312M to tax fraud whistleblowers, and whistleblowers enabled the IRS to recover $1,441,255,859. | |||