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On August 30, 2018, in Anonymous v. Anonymous, the Appellate Division of the New York Supreme Court, First Judicial Department held, for the first time, that a plaintiff-relator had sufficiently alleged that the defendants had violated the New York False Claims Act by using a captive insurance company for the sole purpose of evading taxes. The tax evasion scheme was brought to light by a former employee who utilized the New York False Claims Act’s qui tam provision. A qui tam provision allows a private citizen to stand in the shoes of the government when bringing an action. This Comment argues that Anonymous is an example of how beneficial a tax qui tam provision can be in uncovering complex and clandestine tax avoidance schemes.