IRS Whistleblower Program
The IRS Whistleblower Office pays money to people who blow the whistle on persons who fail to pay the tax that they owe. If the IRS uses information provided by the whistleblower, it can award the whistleblower up to 30 percent of the additional tax, penalty and other amounts it collects.
Enacted as part of the Tax Relief and Health Care Act of 2006 (the Act).
On February 2, 2007, the IRS announced the formation of the IRS Whistleblower Office.
The Whistleblower Office operates at the direction of the Commissioner of Internal Revenue. It coordinates and consults with other divisions of the IRS as directed by the Commissioner, analyzes information submitted, and makes award determinations.
The Whistleblower Office may investigate the matter itself, or assign it to the appropriate IRS office for investigation. Determinations by the Whistleblower Office may be appealed to the US Tax Court