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, interest, 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

IRC Section 7623(b)


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