The IRS should be encouraging whistleblowers to come forward and promote the program by shortening the waiting time for a whistleblower to receive an award.  Therefore, the IRS should reassess the necessity of certain rules (i.e., the two-year waiting period) and/or should modified existing practice (i.e., paying interest and offering all taxpayers a closing agreement).  Alternatively, the IRS should outright eliminate the two-year waiting period if they determine history shows taxpayers in whistleblower claims have not been successfully filing claims for refunds as to the whistleblower’s issue.