April 26, 2017. Washington, D.C. On April 24, the Trump Administration filed an appeal In a Tax Court case centered on defining the term “collected proceeds” in I.R.C. section 7623(b). The government argued that two whistleblowers, who exposed criminal fraud committed by a major company, should not rewarded for proceeds collected under the criminal tax laws. The U.S. Tax Court previously rejected this reasoning, and properly held that whistleblowers are encouraged by law to turn in criminal tax cheats and big banks that violate criminal law.