Applicable Internal Revenue Code (IRC) sections IRC Section 7623: Authorization to pay awards. In addition to providing the authorization for paying awards, this section also contains laws for awards, definition of proceeds, and civil action to protect against retaliation. IRC Section 6103: Under section 6103(a), returns and return information are confidential, unless an exception applies. Section 6103(h)(4) authorizes the disclosure of returns and return information in administrative or judicial proceedings pertaining to tax administration in certain circumstances. A whistleblower administrative proceeding under section 7623 is an administrative proceeding under section 6103(h)(4). Section 6103(k)(13) authorizes certain disclosures to whistleblowers including notification when the whistleblower’s information has been referred for an audit or examination, notification when a payment of tax has been made on an assessment related to the whistleblower’s information, and information on the status and stage of the investigation or action related to the whistleblower’s information. Applicable Treasury regulations These regulations provide comprehensive guidance for the award program authorized under Internal Revenue Code (Code) section 7623. 26 CFR 301.6103(h)(4)-1: This regulation outlines authorized disclosure of returns and return information in whistleblower administrative proceedings. 26 CFR 301.7623-1: This regulation provides general rules for submitting information on underpayments of tax or violations of the internal revenue laws and filing claims for award. 26 CFR 301.7623-2: This regulation defines key terms for purposes of determining awards under section 7623 and the corresponding regulations 26 CFR 301.7623-3: This regulation describes the administrative proceedings applicable to claims for award under both section 7623(a) and section 7623(b) and appeals of award determinations. 26 CFR 301.7623-4: This regulation provides the framework and criteria that the Whistleblower Office will use in exercising the discretion granted under section 7623 to make awards. Whistleblower Office