REFERENCES
  1. Legal Information Institute. U.S. Code: Title 18 – CRIMES AND CRIMINAL PROCEDURE. www.law.cornell.edu (Accessed November 2016)
  2. Legal Information Institute. U.S. Code: Title 26 – INTERNAL REVENUE CODE. www.law.cornell.edu (Accessed November 2016)
  3. Department of the Treasury – Internal Revenue Service. Application for Award for Original Information. Form 211. Retrieved from: https://www.irs.gov/pub/irs-pdf/f211.pdf
  4. Internal Revenue Service (IRS). Whistleblower – Informant Award. www.irs.gov. (Accessed October 2016)
  5. Internal Revenue Service (IRS). IRS Whistleblower Program. Fiscal year 2015. Annual Report to Congress. Retrieved from: https://www.irs.gov/pub/whistleblower/WB_Annual_Report_FY_15_Final%20Ready%20for%20Commissioner%20Feb%208.pdf
  6. Laura Saunders. January 7, 2012. U.S. Income ‘Tax Gap’ Widens. The Wall Street Journal
  7. House of Commons International Development Committee. Tax in Developing Countries: Increasing Resources for Development. Retrieved from: http://www.publications.parliament.uk/pa/cm201213/cmselect/cmintdev/130/130.pdf
  8. United States Attorney’s Office Western District of Washington. April 13, 2004. Bellingham Corporations Plead Guilty to Tax Fraud; Agree to pay $36.5 million in back taxes, interest, penalties and fines. www.justice.gov.
  9. The United States Department of Justice (DOJ). February 18, 2009. UBS Enters into Deferred Prosecution Agreement. www.justice.gov (Accessed October 2016)
  10. The United States Department of Justice (DOJ). May 19, 2015. United Parcel Service Agrees to Settle Alleged Civil False Claims Act Violations. www.justice.gov (Accessed October 2016)