Wai-Cheung Wilson Chow and Deanne Chow v. Comm’r, No. 14249-18W, T.C. Memo 2021-106 | September 1, 2021 | Buch | Dkt. No. 14249-18W Short Summary: This case involves a review of a rejected whistleblower claim. The Whistleblower Office determined that the Chows’ claim, in which they alleged that their former landlord owned numerous properties from which she collected rents and did not report income, was not credible. The Chows appealed, and the Tax Court affirmed the IRS’ determination. Key Issue: Did the Chows, the whistleblowers in this case, make a credible claim that entitled them to an award under the IRS Whistleblower statute?