Resources

IRS Whistleblower Authorities

• IRS Whistleblower Award Procedures IRM 25.2.2 (June 18, 2010) Internal IRS procedures for the payment of claims for awards to whistleblowers.
• Chief Counsel Notice CC-2010-004 This Notice modifies Notice CC-2008-011 by loosening the limitations on the IRS's ability to contact informants who are current employees of a taxpayer.
• 2009 WBO Report to Congress  The IRS Whistleblower Office's report to Congress for fiscal year 2008.
• IRS Memo SBSE-04-0909-054  Internal IRS procedures for processing cases to be analyzed by the IRS Small Business/Self-Employed Division.
• 2008 WBO Report to Congress The IRS Whistleblower Office's first annual report to Congress on the status of the program.
• IRS Memo LMSB-4-1108-052  Internal IRS procedures for processing cases to be analyzed by the IRS Large and Mid-Size Business Division.
• Amended Tax Court Rules re Whistleblower Actions United States Tax Court Washington, D.C., October 3, 2008 Press Release
• Dacosta v. United States , No. 07-807T (Jul. 11, 2008) (The Court of Federal Claims dismissed actions against the government for whistle-blower rewards finding that the Tax Court has sole jurisdiction, there is no contractual claim, and transfer of the case to the Tax Court is not statutorily permissible.)
• Chief Counsel Notice CC-2008-011 "Limitations on Informant Contacts: Current Employees and Taxpayer Representatives"
• IRS Notice 2008-4 This Notice provides guidance to the public on how to file claims under Internal Revenue Code section 7623 as amended by the Tax Relief and Health Care Act of 2006.
• Chief Counsel Notice: CC-2008-001 This Notice provides guidance relating to a new cause of action in the Tax Court for review of award determinations made by the Service's Whistleblower Office, pursuant to section 7623.
• Section 7623
• Treasury Regulation 301.7623-1 (based on the old Informant's Rewards Program).
• Wolf v. Commissioner, T. C. Memo 2007-133 (May 30, 2007) (The Tax Court denied an untimely request for a reward under the tax whistleblower provisions).
• Senator Charles Grassley (R-Iowa) statements about the importance of IRS Whistleblower efforts which he has championed in Congress for two decades.
• IRS Press Release on February 2, 2007 announcing the first Director of the new IRS Whistleblower Office.
• The Informants' Rewards Program Needs More Centralized Management Oversight June 2006 audit report by the Treasury Inspector General for Tax Administration of the old tax whistleblower program, Reference Number: 2006-30-092