Peter Faber, Alysse McLoughlin and Mark Yopp wrote this bylined article criticizing the extension of New York State’s tax whistleblower lawsuit process to other states. Because “all of the states have competent departments of revenue and laws that provide for collecting taxes from delinquent taxpayers, including civil fraud and criminal penalties where appropriate,” the authors wrote, suing delinquent taxpayers is not “an appropriate means of enforcing the tax laws.”