{"id":175,"date":"2008-10-23T20:17:53","date_gmt":"2008-10-23T20:17:53","guid":{"rendered":"http:\/\/www.whistleblowerlawyerblog.com\/2008\/10\/irs_addresses_deductibility_of_1.html"},"modified":"2021-06-11T17:50:45","modified_gmt":"2021-06-11T21:50:45","slug":"irs_addresses_deductibility_of_1","status":"publish","type":"post","link":"https:\/\/www.finchmccranie.com\/whistleblower-blog\/irs_addresses_deductibility_of_1\/","title":{"rendered":"IRS Addresses Deductibility of Payments by Defendants to Settle False Claims Act Cases"},"content":{"rendered":"

In our former life as lawyers defending False Claims Act cases<\/a>, our defendant clients had to consider whether the payments made to settle qui tam <\/em>cases under the False Claims Act<\/a> were deductible for tax purposes, and to what extent. <\/p>\n

The IRS recently issued a paper on the subject: whether a defendant’s payment to the Department of Justice to resolve False Claims Act allegations is “deductible in its entirety as a section 162(a) ordinary and necessary business expense, or includes non-deductible penalty amounts under section 162(f).” <\/p>\n

This paper, LMSB-4-0908-045, is reproduced below:
\n Continue reading \u2192<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

In our former life as lawyers defending False Claims Act cases, our defendant clients had to consider whether the payments made to settle qui tam cases under the False Claims Act were deductible for tax purposes, and to what extent. The IRS recently issued a paper on the subject: whether a defendant’s payment to the […]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,6,8,11],"tags":[],"class_list":["post-175","post","type-post","status-publish","format-standard","hentry","category-false-claims-act","category-health-care-fraud","category-medicare-and-medicaid-fraud","category-state-false-claims-acts"],"yoast_head":"\nIRS Addresses Deductibility of Payments by Defendants to Settle False Claims Act Cases — Whistleblower Lawyer Blog — October 23, 2008<\/title>\n<meta name=\"description\" content=\"In our former life as lawyers defending False Claims Act cases, our defendant clients had to consider whether the payments made to settle qui tam cases — October 23, 2008\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.finchmccranie.com\/whistleblower-blog\/irs_addresses_deductibility_of_1\/\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"IRS Addresses Deductibility of Payments by Defendants to Settle False Claims Act Cases — Whistleblower Lawyer Blog — October 23, 2008\" \/>\n<meta name=\"twitter:description\" content=\"In our former life as lawyers defending False Claims Act cases, our defendant clients had to consider whether the payments made to settle qui tam cases — October 23, 2008\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Michael Sullivan\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"14 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"IRS Addresses Deductibility of Payments by Defendants to Settle False 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