Opinion ID: 2510469
Heading Depth: 1
Heading Rank: 11

Heading: FCA and revenue law interaction

Text: Moreover, the Legislature's inclusion of tax matters within the FCA's scope does not conflict with any provision in Nevada's revenue laws, codified at NRS Title 32. Unlike the Internal Revenue Code, which permits an action for the recovery of taxes only upon the Internal Revenue Service Commissioner's (Secretary's) approval and the Attorney General's direction, Nevada's revenue laws merely install in the tax department general supervisory powers over Nevada's revenue system [79] and authorize the Nevada Tax Commission to direct what proceedings, actions or prosecutions shall be instituted to support the law. [80] Neither power grants any entity sole control over all proceedings related to tax issues, nor does it limit actions taken under other statutes, such as the FCA. Indeed, despite the language quoted above, the Tax Commission shares its statutory authority to institute actions to collect taxes owed with, for example, the tax department, [81] the Department of Motor Vehicles, [82] and the board of county commissioners. [83] As a result, neither the tax department nor the Tax Commission retain exclusive jurisdiction over all matters relating to taxation simply because those matters attempt to collect monies owed under the revenue statutes. Title 32 includes provisions permitting specified authorities to recover funds under the revenue statutes but details no process allowing a private person to do the same. By enacting the FCA, the Legislature intended to bolster these existing resources by creating a new, private right of action to pursue any matter falling within the FCA's scope. [84] Since one of the FCA's primary purposes is to promote recovery of the maximum amount of fraudulently withheld or claimed state funds possible, [85] the FCA's scope must be broadly construed, when feasible, to accomplish this purpose. [86] As a result, and because no provision in the revenue statutes grants any entity exclusive jurisdiction over tax matters, we must conclude that such matters are not excluded from the FCA's scope simply because they arise out of allegations based on monies owed under NRS Title 32.