Hiring an Attorney Going Solo
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Saturday, 21 August 2010 05:53 | 
Written by Tax Whistleblower Law Firm, LLC (1-877-404-1040) | 
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Why shouldn’t I represent myself in the Tax Whistleblower Reward Program?
According to IRC § 7623, you may represent yourself in the Tax Whistleblower Reward Program without the assistance of an attorney. The process is relatively simple. You do not need an attorney to provide the information (allegations, relevant documents, identification of witnesses, etc.) to the IRS. You simply have to complete Form 211 and follow the instructions by providing the information requested on Page 2 of the form. However, the IRS has stated in Notice 2008-4 that there are eight (8) claims that will not qualify for an reward, including: “Claims that upon initial review have no merit or that lack sufficient specific and credible information.” Therefore, it appears that the IRS is not going to waste its resources in determining if a claim is credible, has merit, meets the $2,000,000 threshold, etc. If, upon initial review, the IRS cannot determine that the claim has merit or that the claim, as submitted, contains sufficient specific and credible information, the IRS will reject a package submitted to the Tax Whistleblower Reward Program after a cursory evaluation.
Whistleblowers have only one (1) chance to have their information considered for the Tax Whistleblower Reward Program. Should you decide to proceed on your own, please be careful not to waste this potentially valuable opportunity.
How to report a claim under the IRS Tax Whistleblower Reward Program.
Expect the IRS’s new Whistleblower Office to expand reporting mechanisms. As of December 2007, the IRS created a revised Form 211, "Application for Award for Original Information," that should be used to report information to the IRS under the Tax Whistleblower Reward Program. Essentially, the whistleblower is to provide the following information under penalties of perjury (i.e., "I declare under penalty of perjury that I have examined this application, my accompanying statement, and supporting documentation and aver that such application is true, correct and complete, to the best of my knowledge.")
Information to Be Provided |
Explanation |
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Claimant Information |
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If whistleblower previously reported the violation to an IRS employee, provide the employee's name and title and the date the violation was reported. |
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Information about Taxpayer - Provide specific and credible information regarding the taxpayer or entities that you believe have failed to comply with tax laws and that will lead to the collection of unpaid taxes. |
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Attach all supporting documentation (for example books and records) to substantiate the claim. If documents or supporting evidence are not in the whistleblower’s possession, describe the documents and their location. |
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Describe how the information, which forms the basis of the claim, came to your attention and how it was acquired and provide a complete description of your relationship to the taxpayer. |
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Describe the facts supporting the amount the whistleblower claims is owed by the taxpayer. |
This information should be entered on Form 211, "Application for Award for Original Information," and mailed with any supporting documents to the Whistleblower Office at the following address:
Internal Revenue Service
Whistleblower Office
SE: WO
1111 Constitution Ave., NW
Washington, DC 20224
Below is a suggested cover letter to be used by you are your attorney....modify as necessary.
Cover Letter for Submission with Form 211, Application for Award for Original Information
[Name of Whistleblower/Whistleblower’s Attorney]
[Address]
[Address]
[Date]
Stephen A. Whitlock
Internal Revenue Service
Whistleblower Office
SE: WO
1111 Constitution Ave., NW
Washington, DC 20224
Re: Taxpayer: [Taxpayer’s Name and SSN]
Tax Whistleblower Submission under IRC § 7623(b)
Dear Mr. Whitlock:
Please find enclosed Form 211, Application for Award for Original Information, along with supporting documentation with respect to the unpaid taxes of the above-named taxpayer. This claim is being submitted for the tax years [tax years] for which the statute of limitations has not yet expired.
In addition, this information is being submitted pursuant to IRC § 7623(b). The facts in this claim meet the minimum criteria of tax penalty, interest, and additions to tax exceeding $2,000,000. [As the taxpayer is an individual, the taxpayer’s income exceeds $200,000 for the tax year [tax year].]
[This claim is being submitted by counsel for the whistleblower pursuant to IRC § 7623(b)(6)(B). Therefore, in accordance with Notice 2008-4, to the extent that the Whistleblower Office may wish to confer with my client/claimant to discuss the claim so as to ensure that the Service fully understands the information submitted, please contact my office directly to set up such a conference.]
Thank you.
Sincerely,
[Whistleblower/Whistleblower’s Attorney]
Last Updated (Monday, 23 April 2012 13:04)