Tax compliance officer fired for non-compliance
An IRS tax compliance officer has been fired for her personal non-compliance with the tax law. The U.S. Court of Appeals for the Federal Circuit has affirmed the decision of the Merit Systems Protection Board, which affirmed the decision of an administrative law judge, who affirmed the agency’s decision to terminate her employment. The Court noted that the Tax Code now contains a provision that mandates the termination of any IRS employee who has made a “willful understatement of Federal tax liability, unless such understatement is due to reasonable cause and not to willful neglect” or the IRS Commissioner exercises discretion to mitigate the penalty. Pamela Brooks was hired by the IRS in...
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