Robert B. Gardner

Email: rgardner@constantinecannon.com

Robert B. Gardner is Tax Specialist and Investigator in the Whistleblower Practice. His extensive background at the IRS gives him valuable insight into tax issues and how to navigate the IRS Whistleblower program, from drafting a submission to navigating the award process.

Most recently, Bob was Senior Program Manager in the IRS Whistleblower Office. For four years, he was responsible for reviewing internal recommendations to the Director regarding whistleblower awards. He worked closely with the IRS Office of Chief Counsel on the interpretation of the IRS whistleblower law and formulations of regulations or other public notices regarding the program. He also made presentations to several congressional oversight panel staffers on the program and assisted the SEC and CFTC in setting up their similar whistleblower programs.

In that role, he also supervised the section that was responsible for the intake, monitoring, and disposition of all high-dollar or sensitive cases under the IRS Whistleblower Statute, as well as key cases that were still pending under the prior, contract-based program. Some of the key issues raised by submissions that he oversaw included transfer pricing, off-shore accounts, tax-exempt bonds, excise taxes, employment tax, and other issues related to large corporate taxation, such as inventory valuations, complex real estate investment entities (REITs and REMICs), and insurance issues.

Prior to his role at the Whistleblower Office, Bob served as a revenue agent and supervisor. Bob originally joined the Service in 1975 as a revenue agent in the Detroit Office and then became a manager in 1983, serving in both local and National Office Positions before he ultimately joined the Whistleblower Office.

Since leaving the IRS, Bob has worked as a consultant on IRS Whistleblower matters. He has also been a major contributor to Taxpayers Against Fraud, spearheading their IRS matters mailing list. He also frequently presents on IRS Whistleblower issues, including to various members of Congress and their staff, to the Taxpayers Against Fraud national conference, and to other professional organizations.

Bob has a Master’s Degree in Taxation from Walsh College, a B.S. in Accounting from Akron University, and a B.A. in Economics from Hiram College.

Bob grew up in rural Ohio and now lives in Buffalo. He also spent eleven years as a volunteer fireman and emergency medical technician.