Kirby McInerney LLP | Financial Litigation Law Firm | Randall Fox | News & Publications
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Team
Randall  M. Fox

PRACTICES

Whistleblower/Qui Tam
Antitrust
Consumer Fraud
Healthcare Fraud

EDUCATION

  • Williams College (B.A., 1988)
  • New York University (J.D., 1991)

ADMISSIONS

  • New York State Bar
  • United States District Courts for the Southern, Eastern, Western, and Northern Districts of New York
  • United States Court of Appeals for the Second, Third, Eighth, and Ninth Circuits
  • United States Tax Court
Randall M. Fox
Partner
CONTACT INFORMATION
Tel: 212.371.6600
Fax: 212.751.2540
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  • Partner Randall Fox quoted in Tax Notes article on Washington D.C. and New York tax whistleblower laws
    09/20/2022

    In a September article, KM partner Randall Fox is quoted sharing his expertise on tax whistleblower cases. Mr. Fox’s comments are included in an article in Tax Notes written by Andrea Muse regarding the first publicly-disclosed case filed under Washington D.C.’s False Claims Act (FCA).

  • Partner Randall Fox’s Whistleblower Case under the False Claims Act Results in Indictment of Long Island Doctor

    08/02/2022

    New York Attorney General Letitia James is pursuing criminal charges that were first brought to light by a False Claims Act lawsuit filed by Kirby McInerney partner Randall Fox on behalf of a whistleblower client against a Queens, New York radiologist and his company.

  • Kirby McInerney Partner Randall Fox Speaks on Federal Bar Association Roundtable on Tax Whistleblowing
    07/28/2022

    Partner Randall Fox spoke as a panelist during the Federal Bar Association Qui Tam Section Roundtable on Wednesday, July 27th, 2022. Mr. Fox was joined by Andrea Fischer, Robert Gardner, Michelle Merola, and Richard Neuworth as they discussed Tax Whistleblowing at the Federal and State Level.

  • Randall Fox Comments to Law360 Regarding Passage of Tax Whistleblower False Claims Act Expansion
    06/07/2022

    ​Partner Randall Fox discussed with Law360 New York lawmakers' recent passage of an amendment to the New York False Claims Act to close a loophole in the state’s tax whistleblower law by permitting actions against corporations and wealthy individuals who knowingly fail to file New York tax returns. 

  • Kirby McInerney's Randall Fox Named "Whistleblower Lawyer of the Year"
    10/15/2021 | Business Wire

    The law firm of Kirby McInerney LLP is pleased to announce that partner Randall Fox has been named the 2021 “Lawyer of the Year” by the Taxpayers Against Fraud Education Fund (“TAFEF”), which is the leading public advocacy group for whistleblowers.

  • Court Unseals Kirby McInerney Tax Whistleblower Case against Elite Headhunter Firm Egon Zehnder
    7/29/2021

    Bloomberg Tax reported on a whistleblower case filed by Kirby McInerney LLP in an article by reporter Michael Bologna entitled “New York Said to Be Cheated of Millions in Tax by Headhunter.”  The article can be found here. 

  • NY Lawmakers OK Expanding Tax Whistleblower Law
    06/10/2021 | Law360 Tax Authority

    The New York Legislature passed a bill that would expand the state's False Claims Act to hold taxpayers liable for failing to file state returns, as opposed to only for providing false records.

  • NY Panel OKs Bill To Expand Scope Of Tax Whistleblower Law
    04/27/2021 | Law360 Tax Authority

    A New York Senate committee advanced a bill that would expand the state's False Claims Act to hold taxpayers liable for failing to file state returns, as opposed to only for providing false records.

  • Md. Lawmakers OK Bill For IRS-Like Whistleblower Plan
    04/14/2021 | Law360

    Maryland residents who suspect tax fraud would be able to tip off the state tax agency and receive a monetary reward if the agency recovered money, in an IRS-like program approved by state lawmakers and sent to the state's governor.

  • Five Tax Whistleblowing Fallacies
    03/15/2021 | Bloomberg Tax

    In 2010, New York amended its False Claims Act to enable whistleblowers to sue individual and corporate defendants with a net income or sales exceeding $1 million that cheated on their taxes in excess of $350,000. Other states are considering similar legislation. Randall Fox of Kirby McInerney LLP debunks some common fallacies regarding the New York law.

  • Kirby McInerney Announces $105 Million Settlement of NY Tax False Claims Act Whistleblower Case
    03/02/2021

    The law firm of Kirby McInerney LLP announced today a $105 million settlement in a case the firm filed on behalf of its whistleblower client against hedge fund billionaire Thomas Sandell and his business Sandell Asset Management Corporation.  The settlement is the largest income tax recovery under the New York False Claims Act.

  • Facilitating Tax Fraud? Sotheby's Faces New York False Claims Act Action
    12/23/2020 | Bloomberg Tax

    New York state is going after businesses that help their clients and customers avoid taxes using the state’s False Claims Act. The targets include such esteemed businesses as Sotheby’s and its wealthy clients. Randall Fox of Kirby McInerney tells how Sotheby’s allegedly ran afoul of the Act and explains how the state is pursuing facilitators of tax fraud.

  • Kirby McInerney Announces Settlement of a False Claims Act Whistleblower Suit against Compounding Pharmacy FPR Specialty Pharmacy and Its Owners
    04/02/2020

    Kirby McInerney LLP has settled a significant False Claims Act case on behalf of a whistleblower client against a compounding pharmacy FPR Specialty Pharmacy, its owners Christopher Casey and Billy Rue, and affiliated business Mead Square Pharmacy, all from the Rochester, New York area.

  • California, Michigan, D.C. Eye Revenue From Tax Whistleblowers
    02/20/2020 | Bloomberg Tax

    Kirby McInerney Partner Randall Fox was quoted in this Bloomberg Tax article about tax-related false claims suits. California, Michigan, and the District of Columbia are considering bills that add tax code violations to the list of actionable frauds coming under their false claims laws. Mr. Fox notes that New York’s tax whistleblower law has resulted in “very stong and important cases.”

  • JP Morgan Whistleblower Case Tests Unclaimed Property Compliance
    02/09/2020 | FinOps Report

    Unclaimed property operations and compliance managers at US financial firms will soon find out that the task is more difficult than they thought should JP Morgan Chase lose its appeal of a New York civil court judge’s ruling about the bank’s required interest payment on unclaimed accounts reported late to New York State.

  • Treasure hunter helps companies, residents recover ‘lost’ money
    09/16/2019 | Crain’s New York Business

    Kirby McInerney Partner Randall Fox represents a whistleblower client in a case against JPMorgan Chase alleging that Chase held $60 million worth of unclaimed assets longer than it should have, depriving the state of about $12 million in interest income over roughly two years.

  • JPMorgan Must Defend Claim It Saved Millions on Abandoned Assets
    09/03/2019 | Bloomberg Law

    JPMorgan Chase & Co. could be on the hook for millions in unpaid interest and penalties for delaying transfers of unclaimed property to the state of New York following a first-of-a-kind state court ruling.

  • Sprint To Pay NY $330M In Tax FCA Case, $63M For Tipster
    12/21/2018 | Law360

    Mobile giant Sprint Corp. will pay $330 million to resolve a New York False Claims Act suit that accused the company of shirking $100 million in state taxes, with almost $63 million of that sum going to a whistleblower, the state attorney general said Friday.

  • Spa Castle to fork over $2.5 million: AG
    08/30/2018 | Queens Chronicle

    Settling with the state, Spa Castle is going to pay $2.5 million in civil damages and criminal restitution over a tax fraud scheme, New York Attorney General Barbara Underwood and Acting Department of Taxation and Finance Commissioner Nonie Manion announced last Thursday.  “This is a case where tax cheaters would have stayed under the radar had it not been for a brave whistleblower reporting on the fraud,” Randall Fox of Kirby McInerney LLP, one of the two attorneys who represented the source.

  • Tax Qui Tams Reach Maturity
    03/07/2018 | Bloomberg Tax

    Thanks to 2010 amendments to New York’s False Claims Act, whistleblowers can receive incentive awards of 15 to 30 percent of the government's recovery for bringing actions — called “qui tam” actions — on behalf of the government to help recover tax monies lost by fraud.

  • Cigarette Kickbacks are Burning Small Distributors
    02/26/2018 | New York Post

    The suit was filed last week in Brooklyn state court by several small New York distributors of cigarettes and other candy store items — Amsterdam Tobacco, Donohue Candy, Kingston Candy, Mountain Candy and Sunrise Candy — claiming that bigger out-of-state distributors for years have been allegedly giving kickbacks to stores that buy cigarettes from them.

  • Small cigarette wholesales accuse large companies of violating state tax laws
    02/07/2018 | Timesunion.com

    A lawsuit filed this week accuses five of the state’s largest tobacco wholesalers of giving secret rebates to customers to drive down competition as part of an alleged scheme which may have violated state laws that set minimum prices on cigarettes.

  • FCA Memo No Proof Of New DOJ Direction On Dismissals
    01/25/2018 | Law360

    A recently leaked memo setting out circumstances for when U.S. Department of Justice attorneys should use its rarely invoked authority to ask for “meritless” qui tam False Claims Act cases to be dismissed could foreshadow a more aggressive DOJ approach to dismissals, but proof will only come from seeing its future actions, attorneys said.

  • Tax Nonfilers Face Potential Liability Under New York FCA
    12/21/2017 | Law360

    A recent, little-noticed decision in the New York Supreme Court has confirmed that the tax provisions of New York’s False Claims Act apply not only to persons and companies that cheat on the tax returns they submit, but also to those who knowingly skirt their obligations by entirely failing to file any New York Tax returns.

  • FCA Cases Protect Claims by Relying on NY’s Favorable Pleading Standard
    08/16/2017 | New York Law Journal

    Fraud-related claims usually must be pled with particularity. But in a little-noticed provision at the end of New York’s False Claims Act, Sec.192(1-a), the New York legislature provided for a lower pleading hurdle when asserting violations of New York’s FCA in state court.

  • 6 Years of Tax Qui Tams in New York
    06/06/2016 | TaxAnalysts

    In this viewpoint, Fox looks back at six years of New York tax enforcement through qui tam lawsuits. He concludes that the abuses predicted by opponents of the law have failed to materialize and that the statute, which allows tax recovery suits by private citizens, appears to have generated a good return on the investment. The full article is reproduced with permission of TaxAnalysts and is accessible on KM’s website.

  • Qui Tam Plaintiffs’ Bar Expects Increase in New York Whistle-Blower Cases
    12/29/2015 | Bloomberg BNA

    Bloomberg BNA quoted Kirby McInerney partner Randall M. Fox, former New York Attorney General Bureau Chief, in an article addressing a high profile whistle-blower tax case against Sprint Nextel Corp. for the company’s alleged failure to collect and pay sales taxes on flat-rate calling plans, and why the plaintiffs’ bar expects more of these types of cases to be filed.

  • Tax Fraud and the FCA: 4 Takeaways From NY’s Sprint Ruling
    11/03/2015 | Law360

    Kirby McInerney Partner Randall Fox published an article in Law360 discussing a whistleblower False Claims Act case against Sprint Corp. for failing to collect and pay more than $100 million in New York state and local sales taxes on its flat-rate monthly cell phone charges.

  • Kirby McInerney Partner Randall Fox Gives Presentation at the False Claims Act and Qui Tam Seminar presented by the Northern District of New York Federal Court Bar Association
    04/22/2015

    Partner Randall Fox made a presentation on the perspective of whistleblowers to the “False Claims and Qui Tam Seminar” put on by the CLE Committee of the Northern District of New York’s Federal Court Bar Association. Mr. Fox’s presentation addressed how whistleblowers who bring forward claims that the government was victimized by fraud can best present their cases and some of the legal issues that must be considered by whistleblower’s counsel. With his presentation, Mr. Fox circulated an outline of the disclosures that whistleblowers should make to government enforcement agents, a copy of which is available on KM’s website.

  • Kirby McInerney Partner Randall Fox Gives Presentation to the Multistate Tax Commission about Tax Whistleblowers
    01/12/2015

    Partner Randall Fox made a presentation to the Class Action and False Claims Act Work Group of the Multistate Tax Commission, addressing the options states have for drafting laws that give incentives to citizens to report on tax frauds.

  • Presenting a False Claims Act Case: Back to Basics
    12/09/2014 | New York Law Journal

    False Claims Act cases focus on situations where the government has been victimized by fraud. A whistleblower who invokes the act first presents the case to government enforcement authorities who decide either to intervene and take up the case, or decline and allow the whistleblower to proceed on the government’s behalf.

  • Qui Tam Troubles, Part IV: Does New York Have the Answer?
    07/07/2014 | taxnotes

    This is the final article in a series on qui tam suits. This article discusses New York’s approach to tax fraud suits, which is being heralded as a possible model for both state and federal regimes.

  • The Case for Qui Tam Tax Claims: Former New York Attorney General Bureau Chief Randall Fox Tells Why States Should Lift Their Bar
    06/06/2014 | Bloomberg BNA

    On June 6, 2014, Bloomberg BNA published its interview with partner Randall M. Fox, former New York Attorney General Bureau Chief, on why states should lift their bar on qui tam tax claims.

  • Kirby McInerney Adds N.Y.’s Ex-Top Whistleblower Lawyer
    04/08/2014 | Bloomberg

    On April 8, 2014, Bloomberg reported the addition of new partner Randall Fox to Kirby McInerney. Mr. Fox was previously the founding head of the Taxpayer Protection Bureau in New York Attorney General Eric Schneiderman’s office.

  • Randall Fox, Recent Bureau Chief of the New York Attorney General’s Taxpayer Protection Bureau, Joins Kirby McInerney’s Whistleblower Practice
    04/07/2014

    Kirby McInerney LLP announced today that it has enhanced its whistleblower practice by adding Randall M. Fox as a partner based in its New York office. Mr. Fox recently served as the founding Bureau Chief of the New York Attorney General’s Taxpayer Protection Bureau, where he primarily prosecuted whistleblower actions concerning claims of fraud against the government.