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Former Secretary of State Hillary Clinton
A whistleblower case involving a foundation launched by former President Bill Clinton and former first lady Hillary Clinton has been revived by a U.S. tax judge in the wake of special counsel John Durham completing his 'Russiagate' probe.

The revival of the Clinton Foundation case comes after Durham, in his post-investigation report, noted that there were "significant failures to investigate allegations against" the charity, according to Just the News.

The report stated that the "judge has once again breathed new life into a years-long whistleblower case alleging IRS improprieties involving the controversial Clinton Foundation."

Previously, U.S. Tax Court Judge David Gustafson had refused an IRS request to dismiss the whistleblower case, which was initially filed in 2017. Notably, three years ago, he instructed the tax agency to disclose whether it had conducted a criminal investigation into the foundation. His request was prompted by a puzzling "gap" found in the IRS's records, raising suspicions and prompting further inquiry, the outlet noted further.

Following the IRS's filing of a new motion to dismiss, all parties involved in the case presented their arguments over the course of the past year. However, on Monday, Gustafson decided to delay ruling on those motions and instead requested new arguments considering three recent court rulings that have set important precedents.

The decision once again thwarts the IRS's attempts to bring the case to a close, causing further frustration for the agency.

Gustafson noted:
"The three recent rulings in other tax cases "may affect the parties' positions as to the pending motions. We will order further filings so that the parties may address those recent opinions."
The judge granted an extension to whistleblowers John Moynihan, a former federal agent, and Larry Doyle, a corporate tax compliance expert. They have until June 30 to provide updated arguments, while the IRS has until July 28 to respond.

That means it is highly likely that the case will continue for several more months, Just the News added, noting further:
Monday's ruling adds new intrigue in a case that first surfaced nearly five years ago when Doyle and Moynihan, two respected forensic financial investigators, revealed the existence of their 2017 IRS whistleblower complaint against the foundation during a congressional hearing.

Moynihan and Doyle testified to a House committee in December 2018 that they believed the foundation wrongly operated as a foreign lobbyist by accepting overseas donations, then trying to influence U.S. policy.
"The foundation began acting as an agent of foreign governments early in its life and throughout its existence. As such, the foundation should've registered under FARA (Foreign Agents Registration Act).

"Ultimately, the foundation and its auditors conceded in formal submissions that it did operate as a (foreign) agent; therefore, the foundation is not entitled to its 501c3 tax-exempt privileges as outlined in IRS 170 (c)2."
The foundation has admitted that previous internal audits identified compliance issues with certain practices but maintained that those problems have since been addressed.

In October 2020, Gustafson allowed the whistleblower case to move forward, rejecting the IRS's request for summary judgment. In his decision, he referred to nonpublic evidence that indicated the possibility of a joint criminal investigation by the FBI and IRS targeting the foundation.

Gustafson raised the possibility that the IRS whistleblower office may possess undisclosed evidence pertaining to the case. He wrote in May 2021:
"There are facts and information, uniquely within the knowledge of the Whistleblower Office that need to be considered in connection with the resolution of the petitioner's claim.

"Some of that evidence burst into public earlier this month when Durham divulged in his 306-page final report that the FBI had four ongoing investigations during the 2016 election into Bill and Hillary Clinton's business and philanthropic activities.

"As the 2016 presidential election was reaching its conclusion, all four investigations were terminated, with senior FBI and Justice Department officials allegedly playing a role in delaying or halting the probes."