IRS WHISTLEBLOWER OFFICE NEWS
News
April 9, 2019: Publication 5251 Updated. The Whistleblower Office recently updated Publication 5251, The Whistleblower Claim Process and Timeline, to incorporate changes from the Bi-Partisan Budget Act of 2018. These changes include:
The BBA 2018 requirement to pay awards on non-title 26 proceeds
Updated timeframes for “Issue Final Determination” and “Award Payment Processing” to accurately reflect the time for these processes
March 13, 2017: The Whistleblower Office has transitioned its communication with Whistleblower Attorneys to the GovDelivery service. You may be familiar with this service as many newsletters sent from the IRS use this platform. Please ensure your e-mail spam or whitelist has mailto:irs@service.govdelivery.com in the approved sender list. To have someone added, please contact the IRS Whistleblower Office directly at wo@irs.gov.
The Secretary of the Treasury reports to Congress each fiscal year on the use of Internal Revenue Code section 7623. The Whistleblower Office Report to Congress for the fiscal year ending September 30, 2015 was released on February 10, 2016. Reports for prior years are also available.
August 18, 2015: The Whistleblower Office has updated two sections of the Internal Revenue Manual:
IRM 25.2.2, Information and Whistleblower Awards - Whistleblower Award, provides procedures and guidance for all Service personnel to follow when dealing with whistleblowers’ claims for award. This section was revised to reflect changes related to issuance of the final regulations implementing Internal Revenue Code section 7623, which were finalized August 12, 2014. Material changes to this revision are:
25.2.2.1 Added additional overview of IRC 7623(a) and 7623(b)
25.2.2.5 Added guidance for examining a whistleblower claim
25.2.2.6 Added clarification of Form 11369 Requirements
25.2.2.10 Added guidance on the Whistleblower Withholding Program
IRM Section 1.1.26, Organization and Staffing – Whistleblower Office, has been updated to include the Strategic Planning and Program Administration (SPPA), Award Recommendation and Calculation (ARC) and Initial Claim Evaluation (ICE) teams
The Secretary of the Treasury reports to Congress each fiscal year on the use of Internal Revenue Code section 7623. The Whistleblower Office Report to Congress for the fiscal year ending September 30, 2014 was released on July 6, 2015.
The IRS Whistleblower Office is testing a proposal to send annual letters to whistleblowers to notify them that the IRS still has their claim under consideration. Letters will be sent in March and April 2015.
Commissioner Koskinen Statement regarding Whistleblower Program dated August 20, 2014
Deputy Commissioner for Services and Enforcement Memorandum dated August 20, 2014
Treasury issued final regulations to implement section 7623 effective on August 12, 2014: The regulations generally apply to claims that are open as of the effective date. Section 301.7623-4, which contains the rules for determining the amount and payment of awards, applies to claims for award under section 7623(b) that are open as of August 12, 2014, and to information submitted after that date. The amount and payment of awards under 7623(a) for information received prior to August 12, 2014 will be paid under the rules described in the Internal Revenue Manual.
Sequester Notices
Fiscal 2023 Sequestration Notice from Whistleblower Office Effective October 1, 2022: Impact on whistleblower payments.
Fiscal 2022 Sequestration Notice from Whistleblower Office Effective October 1, 2021: Impact on whistleblower payments.
Fiscal 2021 Sequestration Notice from Whistleblower Office Effective October 1, 2020: Impact on whistleblower payments.
Fiscal 2020 Sequestration Notice from Whistleblower Office effective October 1, 2019: Impact on whistleblower payments.
Fiscal 2019 Sequester Notice from Whistleblower Office effective October 1, 2018: Impact on whistleblower payments.
Fiscal 2016 Sequester Notice from Whistleblower Office effective October 1, 2015: Impact on whistleblower payments.
Fiscal 2015 Sequester Notice from Whistleblower Office dated October 1, 2014: Impact on whistleblower payments.
Fiscal 2014 Sequester Notice from Whistleblower Office dated October 1, 2013: Impact on whistleblower payments.
Fiscal 2013 Sequester Notice from Whistleblower Office dated March 1, 2013: Impact on whistleblower payments.
Whistleblower Interim Guidance Memoranda
On August 19, 2015, the Whistleblower Office updated two sections of the Internal Revenue Manual to reflect changes related to the issuance of the August 12, 2012 final regulations:
IRM 25.2.2, Information and Whistleblower Awards - Whistleblower Award, provides procedures and guidance for all Service personnel to follow when dealing with whistleblowers’ claims for award. This section was revised to reflect changes related to issuance of the final regulations implementing Internal Revenue Code section 7623, which were finalized August 12, 2014. Material changes to this revision are
25.2.2.1 Added additional overview of IRC 7623(a) and 7623(b)
25.2.2.5 Added guidance for examining a whistleblower claim
25.2.2.6 Added clarification of Form 11369 Requirements
25.2.2.10 Added guidance on the Whistleblower Withholding Program
IRM Section 1.1.26, Organization and Staffing – Whistleblower Office, has been updated to include the Strategic Planning and Program Administration (SPPA), Award Recommendation and Calculation (ARC) and Initial Claim Evaluation (ICE) teams
The Whistleblower Office developed new rules that became effective August 1, 2012.
IRM 25.2.2 - Interim Guidance - General Changes
Whistleblower Office has reissued a memorandum to employees on June 6, 2014 changing and/or clarifying procedures involving collected proceeds, corresponding with whistleblowers and representatives confirming termination, timing of award determinations, award computation, and funding awards. The guidance became effective on August 1, 2012.IRM 25.2.2 – Interim Guidance - Whistleblower Award Administrative Proceeding
Whistleblower Office has reissued a memorandum to employees on June 6, 2014 regarding procedural changes to IRM 25.2.2.8 Whistleblower Award Administrative Proceeding. The guidance became effective on August 1, 2012.IRM 25.2.2 – Interim Guidance - Whistleblower Withholding Program
Whistleblower Office has reissued a memorandum to employees on June 6, 2014 providing guidance on the new Whistleblower Withholding Program. The guidance became effective on August 1, 2012.
More Information
What Happens to a Claim for an Informant Award (Whistleblower)
Procedures used and the criteria followed to identify and process informant cases.Whistleblower Law
A brief synopsis of what the new whistleblower law entails. This is the most significant change to the Service's approach to informant awards in 140 years.How Do You File a Whistleblower Award Claim
Step by step procedures to follow to file an informant claim for award.Confidentiality and Disclosure for Whistleblowers
The rules governing confidentiality of informant information.IRC Section 7623(b) - Whistleblower Rules
The requirements of the new rules enacted in IRC Section 7623(b), the Whistleblower Program.IRC Section 7623(a) - Informant Claims Program
The requirement of the rules governing claims that do not meet the requirements of the provisions in the whistleblower program under IRC Section 7623(b). These claims are part of the Informant Claims Program.IRS Form 211
Application for Award for Original Information.History of the Whistleblower/Informant Program
Historical information on the evolution of the concept of paying for leads from its inception up to the current law followed today.
Whistleblower Internal Revenue Manual
IRM 25.2.1, Receiving Information — This chapter provides procedures and guidance for all Service personnel to follow when receiving information dealing with whistleblowers’ claims for award.
IRM 25.2.2, Whistleblower Awards — This chapter provides procedures and guidance for all Service personnel to follow when dealing with payment of whistleblowers’ claims for award.
