Submitting information with potential evidentiary, ethical, legal, or privilege concerns The IRS generally performs a taint review of information submitted with the Form 211, Application for Award for Original InformationPDF, to identify and evaluate potential evidentiary, ethical, legal, or privilege concerns associated with the whistleblower’s information. The IRS uses the taint review procedures to insulate the investigation functions from information that could jeopardize subsequent adjustments and collection activity. The IRS also uses the taint review procedures to insulate licensed professionals within the IRS, such as attorneys and certified public accountants, and the Office of Chief Counsel from potential ethical concerns. Information the taint review determines is tainted generally will not be used by the IRS. Relationships that may result in privileged communications include attorney/client relationships, tax practitioner/client relationships, and spousal relationships. If there are potential privilege concerns associated with the information you submit, but you do not think the information should be considered privileged or you believe privilege has been waived, you should provide an explanation and any relevant facts when you submit the information. The IRS’s review for potential evidentiary or legal concerns includes considering a taxpayer’s Fourth Amendment rights against unreasonable searches and seizures. The IRS exercises care to act as a passive recipient of information provided by whistleblowers, and whistleblowers are not considered an instrument or agent of the IRS. The IRS generally seeks to limit contacts and has implemented specific rules for processing information from a whistleblower who is a current employee of the taxpayer. Information not used by the IRS because of taint concerns will not result in proceeds for an award. Important note for whistleblowers who are current representatives of a target taxpayer Generally, the IRS will not accept any information from a whistleblower regarding a taxpayer (or related taxpayers) when the whistleblower is also representing the taxpayer in any capacity during any administrative matter pending before the IRS, e.g., an income tax examination, or in any litigation involving issues in which the IRS has any interest (Tax Court and refund litigation, collections suits, summons enforcement actions, etc.). This limitation applies irrespective of if the representative is listed on the Form 2848, Power of Attorney and Declaration of Representative . If a taxpayer’s representative makes a direct overture to the IRS about becoming a whistleblower, e.g., typically by filing a Form 211, Application for Award for Original InformationPDF, the IRS will not be allowed to have further interaction with that person as the taxpayer’s representative. This means the IRS will not be able to work with a current representative in an administrative matter after that individual submits information on the taxpayer as a whistleblower. Generally, the IRS will consider a whistleblower a representative if that person participates on behalf of the taxpayer in meetings with the IRS. To protect the confidentiality of the whistleblower, the IRS will not explain the reason for excluding them from the matter. It will be the responsibility of the whistleblower to explain the reason for being excluded from the matter under these circumstances. In addition, IRS employees will have no further interaction or contact with or receive any further information from that taxpayer’s representative as a whistleblower. Important note for whistleblowers who are currently employed by the target taxpayer If you are a current employee of the target taxpayer, and there is an open administrative matter pending before the IRS at the time the information is submitted, the IRS will not be able to engage with you as a representative for that taxpayer during that administrative action. The IRS will not work with you, and you will be responsible for explaining the reason for being excluded from the matter. If you are a current employee and there is no open administrative matter pending before the IRS at the time the information is submitted and the IRS begins an administrative action after receiving your whistleblower information, the IRS will not be able to engage with you as a representative for that taxpayer during that administrative action. The IRS will not work with you, and you will be responsible for explaining the reason for being excluded from the matter. Whistleblower Office
