An Exhaustive Overview of the IRS Whistleblower Program

INTRODUCTION TO WHISTLEBLOWING

reading word whistleblower office magnifying glass 3d illustration used in Nashville Whistleblower attorney

A whistleblower is anyone who has and reports insider knowledge of illegal activities occurring in an organization. A whistleblower can be an employee, supplier, contractor, client, or any individual who becomes aware of illegal business activities.​ ​If you have knowledge of a person or company attempting to defraud the federal government, and you come forward with this information, you could be receive a whistleblower award for your courage and blowing the whistle by filing a whistleblower lawsuit and do so with the knowledge you have strong whistleblower protections against whistleblower retaliation.

​If you are thinking of blowing the whistle, contact Nashville whistleblower attorney and litigation attorney Timothy L. Miles, who has valuable experience and has received numerous awards, mostly due to his high ethical standards, and hard work ethic, including most recently being named an Avvo Rated Top Lawyer 2024 by AVVO, Top 25 Class action lawyer by the National Trial Lawyers Association (2023-present), a Top 100 Civil Plaintiff Trial Lawyer by the National Trial Lawyers Association (2017-present) and has maintained an AV rating from Martindale-Hubble since 2014 (2014-present), was named a 2023 Top Rated Litigator (2019-present) and 2023 Top Rated Lawyer (2019-present) and 2023 Elite Lawyer of the South by Martindale-Hubble (2019-present), and was a recipient of the Avvo Client’s Choice Award in 2021, in 2022 was featured in the Top 100 Lawyers Magazine (2022) and received the Lifetime Achievement Award by Premier Lawyers of America (2019–2021). 

Contact a Nashville whistleblower attorney today, located conveniently in Brentwood, TN a suburb of Nashville. (855) 846–6529 or [email protected].
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In this exhaustive guide we will take a look into the intricacies of the IRS Whistleblower Program, exploring its mission, vision, whistleblower procedures and more. 

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The IRS Whistleblower Program Vision

The very first think the IRS Whistleblower Program notes is its vision with is to "t]o effectively promote voluntary compliance and reduce the tax gap by providing excellent service to whistleblowers, taxpayers, and other stakeholders.

The mission of the IRS Whistleblower Program

Call Nashville whistleblower attorney Timothy L. Miles today if you are thinking about blowing the whistle

To effectively administer its program, the IRS Whistleblower Program has set a mission to endure by:

• IRS compliance functions receive and consider specific, timely, and credible whistleblower claims that identify non-compliance with tax laws or other laws the IRS is authorized to administer, enforce, or investigate;
• Whistleblowers receive required notifications timely; and
• Awards are fairly determined and timely paid.

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how to submit a whistleblower claim?

​Individuals seeking to file a whistleblower claim must use IRS Form 211, "Application for Award for Original Information," and ensure that it contains the following information:

1. A detailed description of the alleged tax noncompliance, including a written narrative explaining the issue(s).
2. Supporting information such as copies of books, records, ledger sheets, receipts, bank records, contracts, emails, and the location of any assets.
3. A description of any documents or evidence not in the whistleblower's possession, and their location.
4. An explanation of how and when the whistleblower became aware of the information forming the basis of the claim.
5. A complete description of the whistleblower's present or former relationship, if any, to the subject of the claim (e.g. family member, acquaintance, client, employee, accountant, lawyer, bookkeeper, customer).
6. The whistleblower's original signature on the declaration under penalty of perjury (a representative cannot sign Form 211) and the date of signature.

Once completed, individuals must mail the Form 211 and supporting documentation to:
Internal Revenue Service
Whistleblower Office – ICE
1973 N Rulon White Blvd.
M/S 4110
Ogden, UT 84404
Additionally, there are important considerations when submitting a whistleblower claim, such as addressing any potential evidentiary, ethical, legal, or privilege concerns, and special notes for whistleblowers who are current representatives or employees of the target taxpayer.

Who is eligible to file a claim for award?

​Any individual is eligible to file a claim for award and receive an award under section 7623, except for the following individuals:

1. Employees of the Department of the Treasury, including those who obtained the information on which the claim is based while employed there.
2. Individuals who obtained the information through their official duties as federal government employees, or while acting within the scope of those duties.
3. Individuals required by federal law or regulation to disclose the information, or precluded from disclosing it.
4. Individuals who obtained or had access to the information based on a federal government contract.
5. Individuals filing a claim to avoid rejection of information provided by an ineligible whistleblower.

The Whistleblower Office will reject any claim filed by an ineligible whistleblower and provide written notice of the rejection.
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the rules for getting an award

Give a call to Nashville whistleblower attorney Timothy L. Miles if you are considering blowing the whistle

The Internal Revenue Code (IRC) section 7623 provides for whistleblower awards, which are mandatory in some cases. These awards are granted when the Internal Revenue Service (IRS) takes action based on a whistleblower's information that leads to the collection of proceeds.

To qualify for an award, the whistleblower's information must provide specific and credible details about tax underpayments or violations of internal revenue laws. The information must also result in the IRS collecting proceeds.

The Bipartisan Budget Act of 2018 defined "proceeds" broadly to include penalties, interest, additions to tax, and other amounts collected under internal revenue laws. It also encompasses criminal fines, civil forfeitures, and violations of reporting requirements.

In general, whistleblowers are entitled to an award of at least 15%, but no more than 30%, of the total proceeds collected by the IRS based on their information. However, the award percentage may be lower if the information came from public sources or the whistleblower was involved in planning or initiating the noncompliance. Awards are processed under either IRC section 7623(a) or 7623(b).
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To qualify for the more generous 7623(b) award program, the whistleblower's information must relate to a tax noncompliance matter where the amount in dispute exceeds $2 million. For individual taxpayers, their gross income must also exceed $200,000 for at least one of the tax years in question. If the submission does not meet the 7623(b) criteria, the IRS will consider it under the discretionary 7623(a) program instead.

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Annual report to Congress

​The Secretary of the Treasury submits an annual report to Congress detailing the use of Internal Revenue Code section 7623. The most recent Whistleblower Office Report to Congress, covering fiscal year 2023 and released on June 24, 2024, is available. Past years' reports can also be accessed.

If You Are Thinking of Blowing the Whistle, Contact Nashville Whistleblower Attorney Timothy L. Miles Today

​​​​​​​​​If you have knowledge of fraud against or by the federal government, contact Nashville whistleblower attorney Timothy L. Miles who can guide you through the whistleblower process and explain your whistleblower protections.  The consultation is free and confidential. Just complete the form below to get started or call (855) Tim-M-Law.  Ask a Nashville whistleblower attorney, you could be entitled to a significant whistleblower award. 

​Please also visit our Resources center which provides a wealth of information on whistleblower lawsuits, among others.

​Call today and see what a Nashville whistleblower attorney can do for you.

​​The Law Offices of Timothy L. Miles
Tapestry at Brentwood Town Center
​300 Centerview Dr., #247
Brentwood, TN 37027
Phone: (855) 846–6529
​​Email: [email protected]

Nashville whistleblower attorney Timothy L. Miles ​
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Timothy L. Miles is a top-rated and AV preeminent lawyer in Nashville, Tennessee and a nationally known class action and products liability lawyer who has been leading the fight to protect consumer rights for over 22 years. Mr. Miles received a Bachelor of Science in Psychology from Belmont University in Nashville, Tennessee in 1995 and his J.D. from the Nashville School of Law in May 2001, graduating third in his class, and was made a member of the Honorable Society of Cooper’s Inn which is reserved for students graduating in the top ten percent of their class.

He is admitted to practice before the Tennessee Supreme Court; the United States District Court for the Western, Middle and Eastern Districts of Tennessee and the District of Colorado; and the Sixth Circuit Court of Appeals.  He is a member of the Nashville Bar Association; National Trial Lawyers Association; and Harry Phillips American Inns of Court (Student Member 2000). Mr. Miles has dedicated his career to representing consumers and shareholders in complex class-action litigation, products liability and mass torts.

Whether serving as lead, co-lead, or liaison counsel, Mr. Miles has helped recover millions of dollars for aggrieved consumers, shaped precedent-setting decisions, and delivered real corporate governance reforms. Judges and peers have repeatedly recognized Mr. Miles’ relentless advocacy for the underdog, as well as his unbendable ethical standards.
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For example, Mr. Miles is a member of the prestigious Top 100 Civil Plaintiff Trial Lawyers: The National Trial Lawyers Association, which is by invitation only and is “extended to those attorneys who exemplify superior qualifications, trial results, and leadership in their respective state based upon objective and uniformly applied criteria.” The National Trial Lawyers Association explained the significance of this honor: “With the selection of Timothy L. Miles by The National Trial Lawyers: Top 100, [Mr.] Miles has shown that he exemplifies superior qualifications, leadership skills, and trial results as a trial lawyer. The selection process for this elite honor is based on a multi-phase process which includes peer nominations combined with third party research.” Further, “[m]embership is extended only to the select few of the most qualified attorneys from each state or region who demonstrate superior qualifications of leadership, reputation, influence, stature and public profile measured by objective and uniformly applied standards in compliance with state bar and national Rule 4-7.”
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Additionally, Mr. Miles has maintained an AV Preeminent Rating in securities law with Martindale-Hubble since 2014, their highest award given. The coveted AV Preeminent rating is reserved for “[a]n elite group of approximately 10 percent of all attorneys.”  Additionally, while Martindale’s peer review ratings have been trusted for decades because they are based on the opinions and feedback of fellow legal practitioners, the organization’s special judicial edition rating, which Mr. Miles received this year for the sixth year in a row, is an even higher honor. As Martindale notes, the prestigious judicial rating is its highest possible distinction, and is representative of the opinions of both a lawyer’s peers and members of the judiciary.

CONTACT                                                      
The Law Offices of Timothy L. Miles
Tapestry at Brentwood Town Center
​300 Centerview Dr., #247
Brentwood, TN 37027
​​Phone:(855) 846-6529
​Email: [email protected]
​Websites:
www.classactionlawyertn.com
​www.dangerousdrugslawyertn.com
www.stocklosslawyertn.com
www.masstortsheadquarters.com