The IRS whistleblower award program (both under I.R.C. § 7623(a) and I.R.C. § 7623(b)) allows the whistleblower to request a detailed report for awards under both the “a” and “b” award programs.  Once the whistleblower obtains a detailed report, the whistleblower, upon execution of a confidentiality agreement, may review the administrative file (usually under the direct supervision of the whistleblower analyst in Washington D.C.).  This final review is what is termed an Administrative Appeal of the award determination.  The key here is that the IRS needs to first determine an award and issue a preliminary award recommendation/determination letter.