See TaxWhistleblowerBlog.Com for commentary on the latest News and Changes in IRS Procedure

Tax Whistleblower Law (Internal Revenue Code)

• IRC § 7623 [PDF] Tax Whistleblower Statute
• Tax Relief and Health Care Act of 2006 [PDF] Miscellaneous

Treasury Regulations

• Treas. Reg. § 301.7623-1 Rewards for information relating to violations of internal revenue laws.  (Jan. 29, 1997)
• Treas. Reg. § 301.6103(n)-2T [PDF] Disclosure of return information in connection with written contracts among the IRS whistleblowers and legal representatives of whistleblowers.  (Mar. 25, 2008)

Chief Counsel Notice

• CC Notice 2008-011 [PDF] Limitations on Informant Contacts: Current Employees and Taxpayer Representatives (Feb. 27, 2008)

Internal Revenue Notices

• IR Notice 2008-4 [PDF] Claims Submitted to the IRS Whistleblower Office under Section 7623 (Jan. 14, 2008)
• IR-2007-201 - Procedure Unveiled for Reporting Violations of the Tax Law, Making Reward Claims (Dec. 19, 2007)
• IR-2007-25 - IRS Begins Work on Whistleblower Office; Whitlock Named First Director (Feb. 2, 2007)

IRS Delegation Orders

• Delegation Order 25-07 (Rev 1) [PDF] Clarifies that the determination of Rewards under IRC § 7623(a) (i.e. the old "informant program") is now under the Whistlblower Office in Washington, DC. (Effective July 1, 2008)

IRS - Web Pages

• Whistlblower Office Flow Chart (Steps 1 - 3) [xls spreadsheets] (August 2, 2008)
• Whistleblower/Informant Cases and Subject  Matter Experts (July 21, 2008)
• Whistleblower Office at a Glance
• What Happens to a Claim for an Informant Award (Whistleblower)?
• How Do You Report Suspected Tax Fraud Activity?
• How Do You File a Whistleblower Award Claim Under § 7623 (a) or (b)?
• Whistleblower-Informant Award
• History of the Whistleblower/Informant Program
• IRC § 7623(a) - Informant Claims Program (Plain English Interpretation of the Code)
• IRC § 7623(b) - Whistleblower Rules (Plain English Interpretation of the Code)
• The Whistleblower Law (Transition Rules)

IRS - Publications

• Publication 733 (Rev. 10-2004) [PDF] Rewards for Information Provided by Individuals to the Internal Revenue Service

IRS - Forms

• Form 211 (Rev. 12-2007) [PDF] Application for Award for Original Information
• Form 3949-A (Rev. 2-2007) Information Referral (Use this Form to Report Tax Fraud)
• Referral Form for Reporting Abusive Tax Promotions and/or Tax Promoters (Consider working with your Tax Whistleblower Attorney in order to qualify for a Reward and/or to maximize the Reward)

Tax Court Rules of Practice and Procedure

• Notice of Proposed Amendments to Rules of Practice and Procedure on Whistleblower Award Actions.  Written comments on the proposed amendments are due by July 31, 2008.   
• Press Release, June 2, 2008

Tax Court Cases Regarding Whistleblowers

• Wolf v. Commissioner, T. C. Memo. 2007-133 (May 30, 2007) [PDF] The Tax Court affirms under the old tax informant program, now known as cases accepted under IRC 7623(a), the IRS has the sole discretion to determine the amount of the reward.

Other Articles

• Paying Whistleblowers To Catch a Tax Cheat  (August 7, 2008) - International Hearld Tribune by Erika A. Kelton
• Mystery Billionaire Avoids Taxes on $200 Million (May 13, 2008) - See TaxWhistleblowerBlog.com for comments on this Article.
• Dutsch Bank Funded U.S. Tax Shelters (Rabobank Supplied Cash for Structures under Investigation) - WSJ by David Armstrong and Jesse Drucker (AP Online: Posted May 2, 2008) ("The IRS heard about Cardinal and other tax transactions from a former Rabobank finance specialist, Joseph Insinga.  In a 'whistleblower' claim that seeks a share of any federal recovery, he told U.S. tax authorities last year that Rabobank had financed more than 100 shelters on behalf of U.S. Companies and others between 1997 and 2004.")
• Tipster Rewards Require Patience - (Law Boosts Payouts For IRS Informants In Large Tax Cases) - WSJ by Tom Herman (Dec. 26, 2007)
• Whistleblower Law Scores Early Success - (Higher Rewards Attract Informants Submitting Tips) WSJ by Tom Herman (May 16, 2007)
• Whistleblower Lissack Takes New Shot at Muni Market - (Look who's back), Bloomberg by Joe Mysak (Jan. 3, 2007)
• ABA Tax Section Opposes IRS Whistleblower Provision (July 7, 2004) [PDF]