DC Circuit’s Trongone Decision (6/12/26) and Tax Court’s Decision in WB 6388-17W (7/28/26): So When is There a Failure to Give Adequate Consideration to a Form 211 in Cases Where WB Information is Received by an IRS Exam Team?

With the United States Tax Court’s decision in Whistleblower 6388-17W v. Commissioner of Internal Revenue on July 28, 2026, granting the Respondent’s motion for summary judgment, practitioner’s are reminded once again of the Record Rule and the determination to be made whether the agency action is supported by the administrative record or it is arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with the law. If the Tax Court concludes, as they did in Whistleblower 6388-17W, that an administative record is complete (i.e., it addresses all of the years at issue). In other words, whistleblowers must make a showing that the based on a review of the administrative record, the WBO’s determination (i.e., that petitioner’s whistleblower information did not substantially contributed to the administrative action or to collected proceeds) is incorrect.