ML20210P615
| ML20210P615 | |
| Person / Time | |
|---|---|
| Issue date: | 07/12/1999 |
| From: | Mcgaffigan E NRC COMMISSION (OCM) |
| To: | Cyr K NRC OFFICE OF THE GENERAL COUNSEL (OGC) |
| References | |
| COMSECY-99-020, NUDOCS 9908130041 | |
| Download: ML20210P615 (1) | |
Text
<
- 4 UNITED STATES 9
4 NUCLEAR REGULATORY COMMISSION > e e o e e's e eTe~e e v(e si s'ir4 Tis WASHINGTON. D.C. 2055A001 RELEASED TO THE PDR E llN$
h.
June 25, 1999 e date initials
'***aeoeeeoeeeaeeaeeeo9 i
OFFICE OF THE GENERAL counsel COMSECY-99-020 l
MEMORANDUM TO:
Chairman Jackson p
[
vC< A, Commissioner Dicus Commissioner Diaz n
p Commissioner McGaffigan V
[ [4 Commissioner Merrifield FROM:
Karen D. Cyr h D, l
Ik Tl General Couns
SUBJECT:
NRC RESPONSE TO REQUEST FOR SUPPORT OF FEDERAL TAX RELIEF FOR WHISTLEBLOWERS The purpose of this memorandum is to s_eek Commission annroval of a proposed response to a j
request for written support of legislation which would amend the Internal Revenue Code (IRC) such that it does not serve as a deterrent to whistleblowers.
On April 23,1999, the NRC received a letter from Mr. Shannon Doyle, requesting that the Commission publicly support legislation which would change the tax treatment of amounts received as a result of employment discrimination claims. On May 13,1999, the Office of the General Counsel (OGC) sent an interim response to Mr. Doyle, stating that the issue was new to the NRC and under consideration.
Mr. Doyle has informed NRC that, pursuant to a 1989 employment discrimination complaint filed with the Department of Labor under section 211 of the Energy Reorganization Act, as amended, he was awarded amounts for backpay, frontpay and compensatory damages. This award has not yet been paid, as the issue of calculation of the amounts to be awarded is still pending before the Department of Labor. In addition, he was awarded attorneys' fees that are to be paid directly to his law firm by the employer Mr. Doyle's letter states his concern about the Federal tax treatment of these amounts under current law, which could result in loss of most or all of the award. He argues that this treatment could result in a chilling effect on whistleblowers who would otherwise come forward with health and safety concerns.
Prior to 1996, the IRC excluded from the income tax personal injury damages for both physical and nonphysical harm. The Small Business Job Protection Act of 1996 ("1996 Act") amended l
CONTACT:
Brooke D. Poole, OGC (301) 415-2490 l
1 Q'Q 9908130041 990712 PDR COMMS NRCC d'
CORRESPONDENCE PDR