In a case that has sparked debate over the boundaries of whistleblowing, a former IRS contractor, referred to as Charles Littlejohn, is facing a five-year prison sentence for exposing tax avoidance practices of high net-worth individuals.
Littlejohn, who worked intermittently for the IRS between 2008 and 2013, had access to sensitive taxpayer data, including tax returns of wealthy individuals. In 2017, he sought re-employment with the IRS contractor to access and disclose tax information related to a high-ranking government official, suspected to be former President Donald Trump.
Littlejohn meticulously planned his actions, exploiting loopholes in IRS privacy protocols to avoid detection. He uploaded tax return information to third-party websites and used personal devices to store and distribute the data.
His disclosures began in 2019 when he contacted a news organization to provide leaked tax records of high net-worth individuals spanning 15 years. As the news reports surfaced, Littlejohn took steps to erase evidence of his activities, including deleting files and cancelling the domain registration of the website he used as a portal.
The government argues that Littlejohn's actions went beyond whistleblowing, characterizing them as premeditated breaches of trust and confidentiality. They highlight his vigilante motives and the significant impact of the disclosed information as reasons for a harsh sentence.
The case raises questions about the criteria for defining acceptable whistleblowing under the law. While the leaked information shed light on tax evasion practices contributing to wealth inequality, Littlejohn faces the maximum penalty rather than whistleblower protections.
This case underscores the complexities surrounding whistleblowing and prompts a reevaluation of the standards used to assess the public interest in such actions.
