The IRS Whistleblower Program provides significant mandatory awards to whistleblowers who provide specific and credible evidence of tax fraud.
How does the IRS Whistleblower Program work?
Under the IRS Whistleblower Program, a whistleblower who provides the IRS with information that leads to a recovery for tax fraud is eligible for one of two types of awards, depending on the size of the fraud. (See Awards below.)
The IRS treats whistleblowers who provide tips as confidential informants and protects their identity to the fullest extent permitted by the law.
In enforcement actions resulting in the collection of taxes, penalties, and interest in excess of $2 million, IRS whistleblowers are rewarded with 15 to 30 percent of the amount collected. In enforcement actions resulting in collections totaling less than $2 million, IRS whistleblowers may still be rewarded with up to 15 percent of the amount collected.