Why does the IRS deny certain claims?

The Whistleblower Office may deny a claim if the IRS already has the information from another source; or if the IRS conducts an audit or investigation, but does not assess any additional tax liability.  Additionally, the Whistleblower Office may deny a claim if an audit or investigation leads to the assessment of additional tax liability, but the taxpayer is successful in an administrative or judicial appeal.  The Whistleblower Office may also deny a claim if a finding of liability is made and sustained, but the IRS cannot collect the amounts owed because the taxpayer has no known assets against which the IRS can collect.  To assess the validity of a potential claim, a potential informant may wish to consult with an attorney who is experienced in representing whistleblowers before the IRS.