This article highlighting the background and traits of a qualified whistleblower lawyer is sent as part of NWC’s “Sunday Read” series. For more information like this, please join our mailing list.
The National Whistleblower Center (NWC) launched the “Getting to Know Whistleblower Attorneys” feature to explore the qualities and motivations of some of the field’s leading practitioners.
One of the current champions of whistleblower law is Dean A. Zerbe, NWC Senior Policy Analyst. He served as former Senior Counsel and Tax Counsel on the Senate Finance Committee for Sen. Charles E. Grassley (R-IA), widely regarded as the author of the modern False Claims Act/Qui Tam. Zerbe’s work for the Senator was the driving force behind the drafting and passage of legislation that created the IRS Whistleblower Office, as well as changes in the tax code that greatly expand the rewards for tax whistleblowers.
Zerbe is also a name partner at Zerbe, Miller, Fingeret, Frank and Jadav, LLP, headquartered in Houston, Texas. In September, Zerbe and his firm served as co-lead counsel in securing a $35 million tax whistleblower award for an anonymous client who reported a Fortune 500 company for tax underpayments.
In this Sunday Read, Zerbe discusses what inspired him to fight for stronger whistleblower rewards and reflects on the impacts of his policy and legal work.
An Interview with
NWC Senior Policy Analyst Dean A. Zerbe
You are known throughout the profession as a top tax litigator. How did you enter the whistleblower arena?
I’ve been working with whistleblowers since coming to Washington D.C. after graduation in the 1980s. It wasn’t necessarily by design, but through my early experience as a junior staffer for Congressman Denny Smith (R-OR), who was a courageous champion for eliminating waste and fraud at the Pentagon.
I was fortunate enough to work with many important whistleblowers, including trailblazing aviation whistleblower, Ernie Fitzgerald, who spent years trying to protect taxpayer money at the Pentagon. That was when I met Senator Charles Grassley (R-IA) and collaborated with his office as they championed whistleblowers.
Later, I worked for Sen. Grassley in several positions over the years – and alongside whistleblowers and supporting the Senator’s efforts to ensure they are heard and protected.
What do you love about representing and collaborating with whistleblowers?
Candidly, I’m continually shocked at the mischief happening, which is why I’m always taken aback by the fierce bravery of so many whistleblowers. It is a continuous honor to represent them and make certain that their voices are heard.
In a recent Sunday Read, you commented on the urgent need for reforms in the IRS Whistleblower Program, which is one of the NWC’s seven priority campaigns for 2025. Given your instrumental role in creating the IRS Whistleblower Office and expanding tax code rewards, what specific legal changes do you believe are still needed to close gaps in protections or incentives for whistleblowers in the tax area?
We need to provide for de novo review in tax court for whistleblowers. De novo occurs when a court decides an issue without deference to a previous court’s decision. That the law needs to be changed is very painful for me, because when we drafted the provision, it was our intent that the statutory language reflected that of denovo review.
But we haven’t succeeded in getting the courts to revisit and take a hard look. Much still depends on a decision that was made in a case with a pro se litigant who actually agreed with the government on the standard of review. The bipartisan IRS whistleblower reform includes other beneficial changes – and my hope is that they will be included with Senate Finance Committee Chairman Mike Crapo’s (R-ID) markup on tax administration provisions.
I hope Congress will look closely also at allowing the IRS to be reimbursed for investigating whistleblower claims. This is the standard practice for False Claims Act cases in the federal government. Reimbursement will ensure that the government prioritizes tax whistleblower cases – ones that are highly cost efficient for the IRS to bring and leave honest taxpayers alone.
How does it feel when you see that your influence on whistleblower policy helped identify and recover billions of dollars?
Vindicating. There were enormous opposition to Senator Grassley’s efforts to modernize the IRS Whistleblower Program in 2006. But Senator Grassley proved to be right and the program has benefitted honest taxpayers tremendously with billions coming into the Treasury, and also with the IRS focusing its audit resources on bad actors. This provides taxpayers with peace of mind.
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NWC thanks Dean Zerbe for his fascinating insight and perspective. We will learn more about his legal philosophies, the recent $35 million whistleblower result, what it takes to make an impact on Capitol Hill, and guidance for practitioners in an upcoming installment of Sunday Read. Join NWC’s mailing list, subscribe to the newsletter on LinkedIn, and follow NWC on Medium to receive notifications for Part 2!
Get to know other whistleblower attorneys, such as:
- Mychal Wilson, Esq.
- Jacey Messer, Esq.
- John McKnight
- Will Kramer
- María de los Ángeles Estrada
- Vivek Kothari
Resources For Whistleblowers
The decision to come forward is not one to be taken lightly, nor should selecting a whistleblower lawyer. NWC provides resources that can connect you with the right legal professional.
Neither the NWC nor the Whistleblower Legal Defense and Education Fund can provide legal advice as part of the LAP intake process. Always remember an attorney does NOT represent you until and unless you have a signed written representation agreement with an attorney.
Fill out the secure intake form.
You can also learn more about the type of whistleblower lawyer needed for your claim in Rules for Whistleblowers: A Handbook for Doing What’s Right, written by NWC Founder and Chairman of the Board Stephen M. Kohn.
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This story was written by Justin Smulison, a professional writer, podcaster, and event host based in New York.
