Experience, Qualifications, and Knowledge - The more specific experience the Attorney has, the more he/she should be able to assist you with preparing your case for (i) acceptance by the IRS for the Tax Whistleblower Reward Program and (ii) obtaining the maximum 30% reward.

Tax Experience

1.  Has the representative been involved with more than 100 tax examination cases with the IRS?
If yes, 5 points

2.  Has the representative been involved with 51 to 100 tax examination cases with the IRS?
If yes, 2 points

3.  Has the representative been involved with 20 to 50 tax examination cases with the IRS?
If yes, 1 point

                                               Tax Litigation Experience

4.  Has the representative been involved with more than 200 tax litigation matters with the IRS?
If yes, 10 points

5.  Has the representative been involved with 101 to 200 tax litigation cases with the IRS?
If yes, 5 points

6.  Has the representative been involved with more than 20 to 100 tax litigation cases with the IRS?
If yes, 2 points

Total Experience Points (15 Points Maximum)

                                                      Qualifications

7.  Is the representative an Attorney?
If yes, 10 points

8.  Is the representative a CPA?
If yes, 5 points

9.  Does the representative currently (within the last year) and regularly teach tax courses?
If yes, 2 points

10.  Has the representative recently (within the last year) been published (e.g., authored tax books, authored tax articles, or named in court opinions for cases in which the representative represented a party)?
If yes, 2 points

11.  Does the representative have a Masters in Business Administration?
If yes, 0 points

12.  Does the representative have an LLM in Tax?
If yes, 5 points

13.  Does the representative have an insurance license?
If yes, 0 points

14.  Is the representative an enrolled agent?
If yes, 0 points

15.  Is the representative a former IRS attorney?
If yes, 10 points

16.  Is the representative a former IRS revenue agent, appeals officer, or criminal investigation division (CID) agent?
If yes, 1 point

17.  Is the representative a former Department of Justice Attorney (Tax Division)/U.S. Attorney engaged in tax matters in such position?

If yes, 5 points

Total Qualifications Points (40 Points Maximum)

                                         Tax Whistleblower Matters

A.  Costs

18.  Does the representative charge a standard contingency fee between 25% - 35%?
If yes, 3 points

19.  Is the representative willing to charge an optional hourly fee?
If yes, 2 points

20.  Does the representative charge a contingency fee less than 25% or greater than 35%?
If yes, 0 points

21.  Is the representative responsible for all costs (travel, experts, etc.) associated with bringing the whistleblower matter to the extent allowed by the state bar association for which the attorney is licensed?
If yes, 2 points

22.  Additional Service:  The amount of the Reward paid by the IRS is subject to judicial (court) review.  Is the representative willing to litigate the whistleblower fee (reward) as determined by the IRS at no additional cost to the whistleblower?
If yes, 8 points

Total Costs Points (15 Points Maximum)

B.  Confidentiality

23.  Is the representative willing to guarantee the whistleblower’s confidentiality such that there will not be an authorized or unauthorized disclosure by the representative, their office, and/or the IRS without the written approval of the whistleblower?
If yes, 15 points

24.  Does the representative have a list of procedures and/or Steps of Protection that the Attorney will provide to you and is the representative willing to be contractually bound in an effort to protect your identity?
If yes, 5 points

25.  Does the representative make any statements that he/she will not disclose the whistleblower's identity to the IRS?
If yes, -5 points.  (NOTE:  If yes, such a representation is misleading the whistleblower, as the IRS has stated in Notice 2008-4 that it will not accept a case in which the whistleblower does not provide his identity under oath.)

Total Confidentiality Points (20 Points Maximum)

C. Office Procedure

26.  Is the representative’s office size less than 5 individuals?  (NOTE:  The larger the office, the more likely you will be lost in the shuffle.)
If yes, 3 points

27.  Is the representative’s policy that they are available 7 days a week, 24 hours a day?
If yes, 3 points

28.  Does the representative have a "1-800" number for easy communication?
If yes, 1 point

29.  Is your case assigned to the same person who will gather the information and present it to the IRS?
If yes, 3 points

Total Office Procedure Points (10 Points Maximum)

TAX WHISTLEBLOWER ATTORNEY RATING:  ______
                                                 (Total Points Out of 100 Possible Points)