Whistleblower Reforms Under the Taxpayer First Act


On July 1, 2019, the president signed the Taxpayer First Act into law. The new law includes several important provisions to help improve taxpayer service, ensure we are continuing to enforce the tax laws in a fair, impartial manner and ultimately support the continued success of our nation. The Act included law changes pertaining to the notification process to whistleblowers and made available protection for whistleblowers against retaliation.

Notification of a claim referred for examination

The IRS Whistleblower Office will notify the whistleblower when a case for which the whistleblower has provided information has been referred for audit or examination. Notification does not necessarily indicate that an audit or examination has been or will be opened. Additionally, notification does not indicate the claim will receive an award.

Notification when a payment has been made

The IRS Whistleblower Office will notify the whistleblower when the taxpayer the whistleblower identified has made a tax payment with respect to which the whistleblower’s information relates. Notification does not mean that the IRS proceeded based on the information the whistleblower provided.  A final resolution of all tax matters may take several years from the date of notification of payment. Payments made by the taxpayer do not guarantee an award will be issued.

Requesting an update on the status and stage of a whistleblower claim

The IRS Whistleblower Office will provide written responses to written requests for information on the status and stage of the whistleblower claim submitted by the whistleblower or an individual with a properly executed Form 2848, Power of Attorney and Declaration of Representative, on file. The written request must state that the whistleblower or power of attorney is requesting information on the status and stage of their claim and include the claim numbers for request.

Mail requests to:

Internal Revenue Service
1973 N. Rulon White Blvd.
M/S 4110
Ogden, UT 84404

The IRS Whistleblower Office will only respond in writing. A response will be sent to the current address on file for the whistleblower claim or to an updated address, if provided.

Publication 5251, Whistleblower Claim Process and Timeline has been updated to reflect these changes.

Whistleblower Home Office

Taxpayer First Act