Opinion ID: 787764
Heading Depth: 3
Heading Rank: 4

Heading: Remarks to Office of Inspector General

Text: 52 Coons disclosed to investigators from the Office of the Inspector General (OIG) that IRS senior officials interfered in some cases of wealthy or influential taxpayers resulting in preferential treatment. Coons admits that he did not tell the agents who was giving or receiving the alleged preference or any other details. He also admits that he did not pursue the matter further with the Office of Inspector General. 53 However, these statements, though unspecific, do satisfy the requirements of the Whistleblower Protection Act. A disclosure is protected by the Act if a disinterested observer with knowledge of the essential facts known to and readily ascertainable by the employee [could] reasonably conclude that the actions of the government evidence gross mismanagement, a gross waste of funds, an abuse of authority, or a violation of any law, rule, or regulation. Lachance, 174 F.3d at 1381. 54 IRS senior officials interfering in the tax cases of certain wealthy individuals is certainly an abuse of authority and a violation of law. The Merit Systems Protection Board abused its discretion in finding that this disclosure was not protected under the Whistleblower Protection Act.