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Internal Revenue Code IRC 7623(a)
- Submissions that do not qualify under 7623(b) will be processed under section 7623(a).
- These cases will continue to be considered through regulations appearing at 26 CFR 301.7623-1.
- The award is at the discretion of the Service, there is no requirement that an award be issued.
- The discretionary award is based on additions to tax, penalties, and other amounts collected as a result of administrative or judicial action resulting from the information provided.
- No minimum statutory award percentage
- No appeal provisions
Informant Award (Whistleblower)
Page Last Reviewed or Updated: 21-Feb-2014