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IRS Whistleblower Attorneys

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IRS Whistleblower Program

This information is to help educate you about the IRS Whistleblower Program, I.R.C. § 7623.

History of the Whistleblower / Informant Program
The first 140 years
The Tax Relief and Health Care Act of 2006
Pre-amendment program

What Happens to a Claim for an Informant Award (Whistleblower)

Process for Evaluating Whistleblower’s Claim
Duration of Process
Percentage Applied to Awards Under Section 7623(a)
Percentage Applied to Awards Under Section 7623(b)
Tax Treatment of Awards
Appeal Rights

Information and Whistleblower Awards

Overview: Authority and Policy
Filing a Claim for an Award under Sections 7623(a) or (b)
Eligibility for an Award under IRC Section 7623
Initial Form 211 Processing
Examining a Whistleblower Claim
Form 11369
Award Computation
Whistleblower Award Determination Administrative Proceeding - 7623(a) Claims
Whistleblower Award Determination Administrative Proceeding - 7623(b) Claims
Whistleblower Withholding Program
Appeal Rights under IRC 7623(b)
Award Payment Procedures
Annual Report to Congress
Debriefing Checksheet
Award Calculation Computation Guidelines
Whistleblower Withholding Program Frequently Asked Questions

IRS Commissioner John Koskinen's Statement on IRS Whistleblower Program
August 2014

IRS Deputy Commissioner John M. Dalrymple's Memorandum re: IRS Whistleblower Program

August 20, 2014

IRS Acting Commissioner Steven T. Miller's letter to Senator Charles E. Grassley
February 11, 2013

Senator Charles E. Grassley's letter to IRS Acting Commissioner Steven T. Miller
January 28, 2013

IRS Commissioner, Douglas H. Shulman's letter to Senator Charles E. Grassley
July 16, 2012

IRS Deputy Commissioner, Steven T. Miller, Memorandum re: IRS Whistleblower Program
June 20, 2012

Section 7623 Final Regulations / Rewards and Awards for Information Relating to Violations of Internal Revenue Laws, February 22, 2012

Stephen Whitlock's whistleblower office is ready to take your tax tips, 
May 13, 2011

IRS Notice 2008-4
Claims Submitted to the IRS Whistleblower Office under Section 7623,

January 14, 2008

IRS Press Release IR-2007-201
Procedure Unveiled for Reporting Violations of the Tax Law, Making Reward Claims,

December 19, 2007 

Stephen Whitlock, Director of the IRS Whistleblower Office

IRS Begins Work on Whistleblower Office; Whitlock Named First Director

February 2, 2007

Government Accountability Office (GAO)

GAO IRS Whistleblower Program Report

October 2015

Bitcoin / Virtual Currency

Treasury Department Bitcoin / Virtual Currency Rules
FinCEN, March 18, 2013

Law Review

Tax Whistleblower Statute: Obtaining Meaningful Appeals Through The Appropriate Scope Of Review,
Matthew R. Stock, 42 Fla. St. U. L. Rev. 819 (2015)

Qui Tam For Tax?: Lessons From The States, Franziska Hertel, 113 Colum. L. Rev. 1897 (2013)

A Critical Analysis of the IRS Whistleblower Program, Davis-Nozemack & Webber, 32 Va. Tax Rev. 77 (2012)



Former IRS Attorneys

We Exclusively Represent Tax Whistleblowers

Cases Promptly Submitted Under The
IRS Whistleblower Reward Program
 I.R.C. § 7623 
26 CFR Part 301