Benjamin Eisenstat Analyzes False Claims Act at ABA Midyear Tax Meeting 

The federal False Claims Act (FCA) and its various state counterparts broadly allow for government agencies and whistleblower qui tam plaintiffs to bring civil suit to recover damages for alleged fraud on the government – but these statutes have historically excluded claims based on evasion of tax. Recently, however, a growing number of states have begun to allow tax-based FCA claims. This panel of tax and FCA lawyers will examine this trend, highlight recent developments in FCA tax cases, explain the unique procedures and dynamics of a FCA case, and consider what all this may mean for broader tax enforcement.