INTRODUCTION TO THE IRS WHISTLEBLOWER PROGRAM Give Nashville Whistleblower attorney Timothy L. Miles a call if you are thinking of blowing the whistle
The IRS Whistleblower Office compensates qualifying individuals who provide information utilized by the IRS. The specific percentage of the award is determined by various factors, typically ranging from 15 to 30 percent of the funds collected that can be attributed to the whistleblower's information. The issuance of awards is contingent upon a final decision being reached. Consequently, award payments cannot be disbursed until the taxpayer has exhausted all available avenues for appeal and can no longer pursue a claim for a refund or seek to recover the funds from the government.
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HOW TO SUBMIT A WHISTLEBLOWER CLAIM
To ensure compliance with IRS regulations, individuals are required to utilize IRS Form 211, known as the Application for Award for Original Information. This form should include the following essential components:
1. A detailed account of the alleged tax noncompliance, accompanied by a written explanation of the specific issues involved. 2. Supporting evidence to corroborate the narrative, such as copies of relevant books and records, ledger sheets, receipts, bank statements, contracts, emails, and the precise location of any relevant assets. 3. A description of any additional supporting documents or evidence that may be pertinent to the case but are not currently in the whistleblower's possession or control, along with their respective locations. 4. An explanation of how and when the whistleblower first became aware of the information forming the basis of their claim. 5. A comprehensive description of the whistleblower's past or present relationship, if any, with the subject of the claim. This may include familial ties, acquaintanceship, client relationships, employment history, or professional connections such as accountants, lawyers, or bookkeepers. 6. The whistleblower's original signature on the declaration under penalty of perjury. It is important to note that a representative is not authorized to sign Form 211 on behalf of the whistleblower. Additionally, the date of signature should be included. Once all necessary information has been provided and the form has been completed, individuals should mail Form 211 along with any supporting documentation to the following address: Internal Revenue Service Whistleblower Office – ICE 1973 N Rulon White Blvd. M/S 4110 Ogden, UT 84404 Who is eligible to file a claim for award?
Any person, with the exception of those described below, is eligible to submit a claim for a reward and receive it under section 7623.
The Whistleblower Office will decline any claim for a reward filed by an ineligible whistleblower and will provide written notification of the rejection to the whistleblower. The following individuals are not eligible to submit a claim for a reward or receive one under section 7623:
What are the rules for getting an award?
The provision outlined in section 7623 of the Internal Revenue Code (IRC) allows for the granting of rewards in certain cases, some of which are mandatory, when the Internal Revenue Service (IRS) takes action based on information provided by a whistleblower. Claims that contain specific and credible information about tax underpayments or violations of internal revenue laws, and that ultimately result in the collection of proceeds, may be eligible for a reward.
According to the Bipartisan Budget Act of 2018, proceeds are defined as penalties, interest, additional taxes, and any other amounts specified in the internal revenue laws. This definition also includes any proceeds arising from laws that authorize the IRS to administer, enforce, or investigate. These proceeds encompass criminal fines, civil forfeitures, and violations of reporting requirements. In most cases, the IRS will grant an award ranging from a minimum of 15 percent to a maximum of 30 percent of the collected proceeds that can be attributed to the information provided by the whistleblower. The percentage of the award decreases if the information is derived from public sources or if the whistleblower was involved in planning and initiating the actions that led to the noncompliance. Depending on the circumstances, awards will be processed under either section 7623(a) or 7623(b) of the IRC. To be eligible for an IRC section 7623(b) award, whistleblowers must meet certain criteria and follow specific procedures. Annual report to Congress
The Secretary of the Treasury provides an annual report to Congress regarding the utilization of Internal Revenue Code section 7623. The Whistleblower Office Report to Congress for the fiscal year that ended on September 30, 2023, was made public on June 24, 2024. Reports from previous years are also accessible.
News from the Whistleblower Office
On July 1, 2019, the President signed the Taxpayer First Act into effect. This new legislation encompasses various important provisions aimed at improving taxpayer service, ensuring fair and impartial enforcement of tax laws, and ultimately supporting the ongoing success of our nation. Included in the Act are changes to the notification process for whistleblowers and the provision of protection against retaliation.
The Bipartisan Budget Act of 2018 introduced a new subsection, 7623(c), to the Internal Revenue Code. This expansion broadens the definition of proceeds eligible for whistleblower awards and applies to any active whistleblower claim. A memorandum on debriefing, dated August 4, 2017, was issued by the Deputy Commissioner for Services and Enforcement. This document provides guidance and information on the debriefing process. The IRS and TTB have formalized a process to facilitate the handling of claims made to the IRS Whistleblower Office. For more details on this formal agreement, please refer to the accompanying press release. The Whistleblower Office director has issued guidance to the IRS operating divisions regarding the use of 6103(n) contracts for Whistleblower claim submissions. This guidance can be found in the provided PDF document titled "6103(n) contract guidance." On August 12, 2014, the Treasury released final regulations to implement section 7623. These regulations generally establish the framework for the effective implementation of this section. 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
Nashville attorney Timothy L. Miles is a nationally recognized shareholder rights attorney raised in Nashville, Tennessee. Mr. Miles has dedicated his career to representing shareholders, employees, and consumers in complex class-action litigation. Whether serving as lead, co-lead, or liaison counsel, Mr. Miles has helped recover hundreds of millions of dollars for defrauded investors, 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. Mr. Miles was recently selected by Martindale-Hubbell® and ALM as a 2022 Top Ranked Lawyer, 2022 Top Rated Litigator. and a 2022 Elite Lawyer of the South. Mr. Miles also maintains the AV Preeminent Rating by Martindale-Hubbell®, their highest rating for both legal ability and ethics. Mr. Miles is a member of the prestigious Top 100 Civil Plaintiff Trial Lawyers: The National Trial Lawyers Association,Class Action: Class Action: Top National Trial Lawyers, National Trial Lawyers Association (2023), a superb rated attorney by Avvo, a recipient of the Lifetime Achievement Award by Premier Lawyers of America (2019) and recognized as a Distinguished Lawyer, Recognizing Excellence in Securities Law, by Lawyers of Distinction (2019); a Top Rated Litigator by Martindale-Hubbell® and ALM (2019-2022); America’s Most Honored Lawyers 2020 – Top 1% by America’s Most Honored (2020-2022). Mr. Miles has published over sixty articles on various issues of the law, including class actions, whistleblower cases, products liability, civil procedure, derivative actions, corporate takeover litigation, corporate formation, mass torts, dangerous drugs, and more. Please visit our website or call for free anytime. Comments are closed.
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