A U.S. Tax Court decision to merge two whistleblower cases advances litigation that could further examine allegations of tax violations tied to the Clinton Foundation.
By yourNEWS Media Newsroom
A U.S. Tax Court judge has ordered the consolidation of two whistleblower cases alleging the Internal Revenue Service failed to properly act on evidence related to the Clinton Foundation, a procedural move that signals progress toward a potential trial, according to court filings and reporting by Just the News.
The cases were brought by retired federal agent John Moynihan and forensic financial investigator Larry Doyle, who accuse the IRS of improperly denying them an award after they submitted evidence alleging possible tax violations by the Clinton Foundation. The consolidation, which the IRS did not oppose, brings multiple related filings into a single proceeding.
Moynihan and Doyle first disclosed their findings publicly during a 2018 congressional hearing, after submitting a formal complaint to the IRS in 2017. They testified that their investigation indicated the Clinton Foundation may have operated as a foreign lobbyist by accepting overseas donations intended to influence U.S. policy.
The information was submitted through the IRS whistleblower claim for award program, which allows individuals to provide evidence of suspected tax fraud, evasion, or violations within the agency’s jurisdiction.
Earlier this month, Chief Judge Patrick J. Urda ordered several cases tied to the Clinton Foundation whistleblower submissions to be consolidated, according to filings reviewed by Just the News. The judge directed all parties to submit a joint status report by Jan. 9, 2026, indicating that the matter is advancing procedurally.
The litigation has remained unresolved for years. A trial had been tentatively scheduled for Dec. 1 but encountered resistance from the Trump administration. In August, the IRS filed a motion arguing the case should be dismissed on administrative grounds, asserting that because the agency declined to pursue the whistleblower claims after an initial review, the plaintiffs lacked standing to sue.
As of the latest court docket, the judge has not ruled on that motion.
Doyle told Just the News in August that the IRS motion reflects a long-standing pattern of resistance to investigating the Clinton Foundation. “Not surprising that the IRS would seek to dismiss our case in this fashion simply because that is the same tactic the IRS deployed in our initial case ongoing now almost 6 years in US Tax Court and growing more serious every day,” he said.
“The simple fact is the more the American public learns about the Clinton Foundation as it has in recent days, the more it is entitled to know all the truth and facts involved,” Doyle added.
Moynihan and Doyle detailed their findings during December 2018 testimony before a House committee. Moynihan testified that the foundation “began acting as an agent of foreign governments early in its life and throughout its existence,” stating it should have registered under the Foreign Agents Registration Act.
“As such, the foundation should’ve registered under FARA,” Moynihan said during his testimony, adding that the foundation and its auditors later conceded it had operated as a foreign agent, which he said disqualified it from maintaining tax-exempt status.
Court filings summarize the whistleblowers’ concerns, including allegations that the foundation acted as an agent for foreign donors without registering under the Foreign Agent Registration Act, engaged in activities prohibited by its tax-exempt status, and presented itself as a for-profit entity overseas while seeking nonprofit status in the United States.
The foundation has acknowledged past compliance issues identified in internal audits but maintains that those issues were corrected and that it has complied with applicable laws, disputing the whistleblowers’ allegations.
Moynihan and Doyle filed two complaints involving the Clinton Foundation and affiliated entities. The recent court order merges those filings into a single case.
In October 2020, Tax Court Judge David Gustafson allowed the whistleblowers’ case to proceed, rejecting an IRS motion for summary judgment. He cited nonpublic evidence suggesting the FBI and IRS may have conducted a joint criminal investigation into the foundation. The judge later raised concerns that the IRS Whistleblower Office may have withheld evidence from the court.
Just the News has also reported on internal memos indicating that the Obama Justice Department and FBI blocked multiple investigations into alleged pay-to-play corruption involving the Clinton Foundation.
One memo quotes then-Deputy Attorney General Sally Yates as saying “shut it down” in March 2016, according to documents assembled by career agents in three cities who said they faced political obstruction during the 2016 election. The memos, written in 2017, were later uncovered by FBI Director Kash Patel.
The documents include a timeline showing that by February 2016, the Justice Department indicated it would not support an FBI investigation, and that then-Deputy Director Andrew McCabe ordered that no overt investigative steps be taken without his approval.
The FBI is also reviewing material contained in “prohibited access” case files to determine whether agency officials obstructed criminal or congressional investigations. Officials told Just the News that the files span nearly a decade and relate to several high-profile political controversies, including Russiagate, allegations involving the Clinton and Biden families, and the Jan. 6 Capitol riot.
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