Anonymity of a Whistleblower in Tax Court

Anonymity of a Whistleblower in Tax Court

One of the most often asked question a potential whistleblower has is: Will the IRS keep my name confidential?  In a prior blog, we discussed the IRS’ effort to protect the whistleblower’s identity.  See Treas. Reg. § 301.7623-1(e) and the IRS’ Statement on Confidentiality.

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Is the IRS using the Administrative Appeal effectively?

Is the IRS using the Administrative Appeal effectively?

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.

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