IRS Whistleblower Program Improvement Act
Take action
Record your position on this measure.
Create an account to record your position, submit testimony, or contact your legislator.
Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed House
- To President
- Became Law
Overview
This bill, the IRS Whistleblower Program Improvement Act, aims to strengthen the protections and rewards for individuals who report tax fraud to the Internal Revenue Service (IRS). It changes how IRS whistleblower award determinations are reviewed, ensures awards are protected from sequestration, and enhances whistleblower privacy before the Tax Court. The bill also modifies the information the IRS collects from whistleblowers and establishes a system for accruing interest on awards.
Key provisions
- Whistleblower award determinations will be reviewed *de novo* by the Tax Court, rather than appealed to.
- Awards to whistleblowers will be exempt from reduction due to sequestration orders.
- Whistleblowers will have the option to proceed anonymously before the Tax Court, unless the court determines a societal interest outweighs potential harm to the whistleblower.
- The IRS will compile a list of top tax avoidance schemes disclosed by whistleblowers in annual reports.
- The IRS must include a list of top tax avoidance schemes in its annual reports.
- The bill amends the Internal Revenue Code to clarify the process for attorney's fees related to whistleblower cases.
Who is affected
- Internal Revenue Service (IRS) employees
- Taxpayers
- Whistleblowers
- Tax attorneys
- The general public (through increased tax compliance)
Notable changes
Bill text
Read the latest version inline or switch to a previous version.
Text extraction is in progress. View the official source.
Sponsors
Official sponsors from legislative records.
4 on record
Primary sponsor
Cosponsors
Arguments
Reasons offered for and against this legislation.
Arguments in favor
No arguments in favor have been submitted.
Submit yoursArguments opposed
No arguments opposed have been submitted.
Submit yours