IRS Whistleblower Program Improvement Act

This bill changes the IRS program that pays awards to people who report others for not following federal tax laws. It would have the Tax Court review award decisions fresh (de novo), using the original record plus newly found evidence, and would let whistleblowers stay anonymous in Tax Court unless the court finds disclosure is in the public interest. It would protect whistleblower awards from automatic federal spending cuts (sequestration) and add interest to awards when the IRS is late in sending a preliminary award notice. It would also require the IRS's yearly report to list up to 10 top tax avoidance schemes reported by whistleblowers, and would expand a tax deduction for attorney's fees to cover all whistleblower awards.

Full text and official record on Congress.gov

Sponsors

• Chuck Grassley Republican sponsor
• 3 cosponsors