DOL ARB – “Any Person” May File A TFA Whistleblower Complaint

March 19, 2026

What's New

In Barhaghi v. OB/GYN Affiliates & Prosum, the U.S. Department of Labor’s Administrative Review Board (ARB) reversed an Administrative Law Judge’s (ALJ) dismissal of a Taxpayer First Act (TFA) retaliation complaint. The ALJ held Barhaghi’s complaint was untimely, even though Barhaghi’s father and office manager had made a preliminary telephone call with the complaint details within the filing window.

Upon review, the ARB held that the TFA’s filing rules permit a complaint to be filed by “any person” on the employee’s behalf—including a parent or other lay representative—and that no showing is required that the employee was unable to file the complaint personally. Relying on AIR21 procedures incorporated into the TFA and DOL’s implementing regulation, the ARB explained that complaints may be filed orally or in writing and that the date of a qualifying phone call is treated as the filing date.

What It Means

Many federal whistleblower statutes—including the TFA—use the same DOL administrative procedures drawn from AIR21. This decision underscores that, where those procedures apply, a complaint can be initiated by a representative with the employee’s consent and may be made by telephone, with the call date potentially controlling timeliness.

What You Should Do

Although timeliness defenses can matter in litigation, the bigger risk-reducer is how organizations respond to concerns before they become external complaints. Review and reinforce (1) clear internal reporting channels, (2) prompt triage and escalation of tax, accounting, and other compliance allegations, (3) well-documented investigations and remediation, and (4) anti-retaliation training and monitoring for supervisors.

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