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Part 5. Collecting Process

Chapter 1. Field Collecting Procedures

Section 32. Whistleblower Claims in Field Collection

5.1.32 Whistleblower Claims in Field Collection

Manual Transmittal

September 25, 2026

Purpose

(1) This transmits revisions to IRM 5.1.32, Field Collecting Procedures, Whistleblower Claims in Field Collection.

(2) This IRM section provides procedures for SB/SE Field Collection employees who work or encounter whistleblower claim information, based on existing guidance from the servicewide lead policy and procedure IRM 25.2.1, General Operating Division Guidance for Working Whistleblower Claims.

Material Changes

(1) The following table outlines changes made to IRM 5.1.32:

IRM Number IRM Changes
5.1.32.3 and throughout Whistleblower claim related documents within Collection must be in electronic format.
5.1.32.3 References to e-Trak procedures changed to WCS procedures made throughout.
5.1.32.8.1 Reference to Territory Manager (TM) title changed to Field Compliance Manager (FCM) throughout.
5.1.32.13 Added procedures for collection case file disclosure requests.
5.1.32 throughout Updated links and editorial changes made throughout.
5.1.32 throughout An artificial intelligence (AI) tool assisted with editorial revisions throughout this IRM section, including applying plain language techniques, adhering to the IRM Style Guide and content organization.

Effect on Other Documents

IRM 5.1.32, dated December 14, 2023, is superseded.

Audience

SB/SE Field Collection employees

Effective Date

(09-25-2026)

Thomas D. Kramer
Director, Collection Policy
Small Business/Self Employed

5.1.32.1 (09-25-2026)

Program Scope and Objectives

  1. Purpose: This IRM section provides guidance regarding whistleblower claim procedures in Field Collection. Specifically, IRM 5.1.32:

    1. Supplements the guidance in IRM 25.2, Information and Whistleblower Awards.

    2. Provides procedures for SB/SE Field Collection employees who work whistleblower claims or encounter whistleblower claim information.

    3. Describes the responsibilities of the Collection Subject Matter Expert (SME).

    4. Provides guidance to Collection SMEs for whistleblower debriefing and the taint review process.

  2. Audience: Field Collection employees who encounter whistleblower claim information or work collection cases with an associated whistleblower claim.

  3. Policy Owner: The Whistleblower Office has strategy, policy, administration, oversight, review, and reporting responsibility for the IRS’s Whistleblower Program. The Director, Collection Policy is the policy owner and administrator for the SB/SE Collection operating division.

  4. Program Owner: The Whistleblower Office is the owner of the Whistleblower Program.

  5. Primary Stakeholders: Collection Policy - Global Strategic Compliance, the Whistleblower Office, and SB/SE Field Collection are the primary stakeholders.

  6. Contact Information: To recommend changes or make any other suggestions to this IRM section, contact Collection Policy, Global Strategic Compliance.

5.1.32.1.1 (12-14-2023)

Background

  1. The Tax Relief and Health Care Act of 2006 (TRHCA 2006) added IRC 7623(b), establishing significant changes to the IRS whistleblower award program.

  2. This subsection provides procedural guidance for SB/SE Field Collection employees who work whistleblower claims or encounter whistleblower information.

5.1.32.1.2 (09-25-2026)

Authority

  1. The authority to determine and approve awards under IRC 7623 for individuals who provide information to the IRS related to the detection of underpayments of tax, or to the detection and bringing to trial and punishment of persons guilty of violating the internal revenue laws or conniving at the same is delegated to the Director of the Whistleblower Office under Delegation Order 25-7 (Rev 5). The Director of the Whistleblower Office, has primary supervisory responsibility for the Whistleblower Office, including oversight and control of all policy decisions and implementation. Operating at the direction of the Commissioner of the IRS, the Whistleblower Office coordinates with other IRS units, analyzes information submitted, and makes award determinations.

  2. In accordance with IRM 1.1.16.3.3.1.1, Global Strategic Compliance, the Program Manager, Global Strategic Compliance, develops policy for certain collection programs, including the Whistleblower sub program.

5.1.32.1.3 (09-25-2026)

Roles and Responsibilities

  1. The Collection Policy Whistleblower Analyst is responsible for overseeing the administration of the Whistleblower Program for Field Collection employees, including but not limited to:

    1. Updating guidance for SB/SE Collection employees.

    2. Making the final decision on Field Collection Area assignments when Collection SMEs disagree on the assignment.

  2. All SB/SE Field Collection groups with inventory associated with a whistleblower claim must follow whistleblower case procedures in this IRM throughout the investigation.

5.1.32.1.4 (12-14-2023)

Program Management and Review

  1. The Director, Collection Policy, is the executive responsible for providing guidance for Field Collection employees working Collection cases with an associated whistleblower claim, and ensuring consistent application of policies and procedures in this IRM.

5.1.32.1.5 (09-25-2026)

Program Controls

  1. The system used to manage whistleblower claims is the Whistleblower Claim System (WCS). The WCS has login controls that limit access to whistleblower claim information.

  2. Collection SMEs enter required updates in WCS to document SB/SE Field Collection claim activity.

5.1.32.1.6 (09-25-2026)

Terms

  1. The following table contains commonly use terms and their definitions:

    Term Definition
    Audience The employees responsible for taking action or requiring knowledge of the program, process, or activity.
    Authorized Delegate The senior manager delegated responsibility for IMD program administration by the member of the Senior Executive Service with program oversight per Delegation Order 1-69 (New), Authorization to Approve an Internal Management Document (IMD), located in IRM 1.2.2.2.53, Delegation Order 1-69 (New), Authorization to Approve an Internal Management Document (IMD).
    Business Unit The highest-level Operating Division or office headed by an executive.
    Claim A claim is a whistleblower’s application for an award. A whistleblower submits a claim for award by filing Form 211, Application for Award for Original Information, with the Whistleblower Office preferably submitted through IRS Submit A Tip.
    Collection Subject Matter Expert SB/SE Field Collection employee responsible for initial review and evaluation of the whistleblower claim in Collection, and recommending assignment to Field Collection.
    Internal Control A tool routinely used by management or an integral component of a business unit’s management that provides reasonable assurance of achieving the following objectives:

    • Effectiveness and efficiency of operations

    • Reliability of reporting for internal and external use

    • Compliance with applicable laws and regulations
    Manager The employee’s first-line manager.
    Master Claim (Number) A whistleblower claim number with at least one related claim number associated with an additional taxpayer.
    Operating Division (OD) The business unit responsible for examining or investigating whistleblower claims.

    Example:

    SB/SE Field Collection is the operating division responsible for investigating whistleblower claims alleging that the taxpayer has available assets and an account with an outstanding liability.
    Policy Owner The program office responsible for the policy.
    Program Director Member of the Senior Executive Service or the member’s authorized delegate responsible for program administration including issuance and approval of internal management documents (IMDs).
    Program Owner The program office with primary responsibility for establishing the processes and procedures necessary to implement the Whistleblower Program.
    Related Claim (Number) A whistleblower claim number associated with a master claim number. Multiple related claim numbers can be associated with a single master claim number.
    Stakeholder Business units or offices responsible for program policy or whose processes or procedures are affected.
    Stand-Alone Claim A whistleblower claim that involves only one claim number and includes no related claim numbers.
    Whistleblower A person who has submitted Form 211, Application for Award for Original Information, under IRC 7623.
    ZIP File A common archive format that bundles multiple files into a single, smaller package.
5.1.32.1.7 (09-25-2026)

Acronyms

  1. The following table contains commonly used acronyms and their definitions:

    Acronym Definition
    BOD Business Operating Division
    CAF Centralized Authorization File
    CCDM Chief Counsel Directives Manual
    CI Criminal Investigation
    FCM Field Compliance Manager
    FOIA Freedom of Information Act
    GM Collection Group Manager
    ICE Initial Claim Evaluation
    ICS Integrated Collection System
    IDRS Integrated Data Retrieval System
    IRC Internal Revenue Code
    IRS Internal Revenue Service
    MFT Master File Transaction
    OD Operating Division
    OI Other Investigation
    RO Revenue Officer
    SB/SE Small Business / Self Employed
    SME Subject Matter Expert
    TIN Taxpayer Identification Number
    WCS Whistleblower Claim System
    WO Whistleblower Office
5.1.32.1.8 (12-14-2023)

Related Resources

  1. The following related resources apply to the processing of whistleblower claims:

    IRM or Reference Number Title
    Document 12990 Records Control Schedules
    Form 211 Application for Award For Original Information
    Form 11369 Confidential Evaluation Report on Claim for Award
    IRM 10.5.1.6.9.3 Shipping through Private Delivery Carrier
    IRM 25.2.1 General Operating Division Guidance for Working Whistleblower Claims
    IRM 25.2.2 Whistleblower Awards
    CCDM 33.3.8 Whistleblower Taint Review Procedures
    Pub 5251 The Whistleblower Claim Process
5.1.32.2 (09-25-2026)

Collection Employee Protection of Whistleblower Identity and Information

  1. Collection employees must protect the identity of the whistleblower and any information that could reveal that a whistleblower exists. Collection employees must not disclose the identity of the whistleblower to anyone, including other IRS officials or employees except on a "need to know" basis in the performance of their official duties. See IRM 25.2.1.5.4, Protection of Whistleblower Information. Do not include any reference to a whistleblower in the revenue officer’s (RO’s) Integrated Collection System (ICS) history. Examples of prohibited references include:

    • Form 11369, Confidential Evaluation Report on Claim for Award

    • Form 211, Application for Award For Original Information

    • "Whistleblower (WB)" , "Whistleblower Office" or "whistleblower coordinator"

    • "third party" if the third party is the whistleblower

  2. To protect the whistleblower’s identity, keep all whistleblower-related documents, screen displays, and forms secured. When not in use, secure sensitive information. Refer to IRM 5.1.3.7, Information Security, and IRM 6.800.2.6.3, Privacy Considerations and Sensitive Data.

5.1.32.3 (09-25-2026)

Whistleblower Claim-Related Records and Documents in Collection

  1. Collection SMEs will upload all electronic documents associated with whistleblower claims to WCS. Convert all paper documents to electronic format. WCS is the Whistleblower Office (WO) electronic system for monitoring, storing, tracking, and processing whistleblower claims.

  2. Revenue officers must maintain a separate whistleblower claim file. The claim must be maintained in electronic format. The claim file must include all whistleblower-related records. See IRM 25.2.1.5(4).

  3. To minimize the risk of violating the confidentiality of the whistleblower or the whistleblower’s representative, do not include whistleblower information in Collection files forwarded to other business functions (for example: Independent Office of Appeals, or Centralized Case Processing).

  4. At the end of the collection investigation, all whistleblower claim file documents must be uploaded to WCS.

  5. All forms transmitted or received must be maintained in electronic format. If a paper whistleblower claim file was received from the WO or Initial Claim Evaluation (ICE) Team, store the documents in a secure cabinet when not in use until the documents can be converted to electronic format.

  6. Revenue officers must not accept additional information regarding an existing claim from an existing whistleblower, a potential whistleblower, the whistleblower’s representative, another agency, Criminal Investigation (CI), or other Business Operating Division (BOD). Revenue officers may accept information only from the Whistleblower Office or the Collection Subject Matter Expert (SME). If the revenue officer receives unsolicited whistleblower claim information from any other source, do not review the information. Immediately contact the RO’s corresponding Area SB/SE Collection SME identified on the WO - OD SME Contact List for instructions to proceed.

5.1.32.4 (09-25-2026)

Collection Subject Matter Expert (SME)

  1. Verify that the claim was assigned to the correct Collection Area SME for evaluation. If the claim was assigned to the incorrect Collection Area SME, send an encrypted email to: *WO ICE Team describing the issue, and copy the Collection Policy Whistleblower Analyst.

  2. The Collection Subject Matter Expert (SME) performs an initial evaluation to determine if the claim will be:

    1. Recommended for declined (survey) action, or

    2. Forwarded to a revenue officer for field investigation.

5.1.32.4.1 (09-25-2026)

Collection SME Responsibilities

  1. The responsibilities of the Collection Subject Matter Expert include those described in IRM 25.2.1.4.1, Roles and Responsibilities. In addition, Collection SME responsibilities also include but are not limited to:

    1. Perform and document the debriefing of the whistleblower, or document the reason(s) the debriefing was not performed.

    2. Coordinate with Counsel and the Whistleblower Office as required.

    3. Based on the available information, determine whether the whistleblower claim meets the criteria for referral to Field Collection. If the claim does not meet the criteria, recommend surveying (declining) the claim.

      Note:

      The target time period for the Collection SME to complete their case processing is 90 days from the date the claim is assigned to the Collection SME.

    4. Protect the Field Collection function from exposure to tainted information.

    5. Enter WCS updates when actions occur.

    6. Respond timely (generally within seven calendar days) to questions from the Whistleblower Office, the ICE Team, or the Collection Policy analyst administering the Whistleblower Program for Field Collection.

    7. Provide ongoing support on claims assigned to revenue officers regarding whistleblower claim procedures as necessary.

    8. Review Form 11369 package provided by the assigned revenue officer following completion of all appropriate collection actions. If the package is acceptable, upload the form, any attachments, and all Field Collection claim-related documents to WCS. Using encrypted email, inform the ICE Team that the action has been completed.

5.1.32.4.2 (09-25-2026)

Collection SME WCS Updates

  1. Following review of Form 211, Application for Award For Original Information, the Collection SME must create a new entry on the WCS Claim Action tab.

    1. Review all alleged issues in the whistleblower’s submission. Create a new Claim Action entry in the Master Claim number that covers all Collection related issues identified.

    2. Select the Collection Claim Action that corresponds to the issue(s) described on Form 211.

    3. Comments are optional. Enter comments, if needed, to further describe the issue.

  2. The following Claim Action types are available to the Collection SME in WCS:

    • Additional Information from Whistleblower

    • Counsel Review Completed

    • Form 11369 to WO

    • Forward to OD Field (assign claim to a revenue officer)

    • HQ Counsel Review

    • Local Counsel Review

    • No Debrief Performed

    • OD Counsel Review

    • Other - explain in comments

    • Telephone Call

    • Whistleblower Debrief

  3. Upload and attach any additional documents as a PDF, if available, to the Claim Action.

    Note:

    The Action Date is the date the action occurred, not the date the Claim Action is entered in WCS.

5.1.32.5 (09-25-2026)

Whistleblower Debriefing by the Collection SME

  1. Debriefing a whistleblower is an interview conducted by the Collection SME to discuss information the whistleblower provided on their Form 211, Application for Award For Original Information, and any attachments.

  2. See IRM 25.2.1.4.2, Debriefing the Whistleblower, for debriefing requirements.

    Note:

    Each item on the Debrief Checklist must be reviewed with the whistleblower, however the Collection SME is not required to read the full text of each checklist item to the whistleblower.

  3. If another operating division has already completed a debriefing and additional information is needed from the whistleblower, contact the Whistleblower Office by sending an encrypted email to: *WO ICE Team before contacting the whistleblower.

5.1.32.5.1 (09-25-2026)

Collection SME Debriefing Decision and Documentation Requirement

  1. Collection SMEs must document the debriefing decision in WCS by either uploading the debriefing information file(s) or document the justification for not performing a debriefing. Complete the applicable Claim Action on the master claim number; input into the related claim numbers is optional. Collection SMEs must use one of the following Claim Actions in WCS:

    1. Claim Action "Whistleblower Debrief" - Upload the debriefing notes as an attachment to the Claim Action. Multiple files may be attached to the same Claim Action. Do not compress multiple files into a Zip file.

    2. Claim Action "No Debrief Performed" - Document the reason the debriefing was not conducted in the Comments section.

5.1.32.5.2 (09-25-2026)

Collection SME Reasons to Forgo a Debriefing

  1. Some common reasons the Collection SME may choose to forgo debriefing the whistleblower include, but are not limited to:

    1. The case is not assignable for action by Collection (for example: the collection statute expiration date is short, resources are limited, or the claim has no collection potential).

    2. For other common reasons to forgo debriefing the whistleblower, see IRM 25.2.1.4.2(4).

5.1.32.5.3 (09-25-2026)

Receipt of Form 2848 or Form 8821 by the Collection SME

  1. If the Collection SME receives Form 2848, Power of Attorney and Declaration of Representative, and/or Form 8821, Tax Information Authorization, from a whistleblower or their authorized representative, forward the form(s) to the *WO ICE TEAM for processing as soon as possible, preferably no later than one business day after receipt.

  2. Do not send forms 2848 or 8821 to the CAF unit. The ICE Team will work directly with the whistleblower to perfect (if necessary) the forms and process them.

  3. Continue with the debriefing if both the whistleblower and the representative are present during the debriefing. Reference IRM 25.2.2.3.

5.1.32.5.4 (09-25-2026)

Debriefing Checksheet and Debriefing Template Use by the Collection SME

  1. IRM 25.2.1-1, Debriefing Checksheet, contains information that must be reviewed with the whistleblower and the whistleblower’s representative at the start of the debriefing. The Debriefing Checksheet is located on the Whistleblower Office Public Documents SharePoint.

    Note:

    The Collection SME must review each item on the Debrief Checklist with the whistleblower but is not required to read the full text of each item aloud.

  2. The Debriefing Template is located on the Whistleblower Office Public Documents SharePoint site. The template can serve as a starting point for questions to ask the whistleblower during the debriefing interview. Debriefing questions must be tailored to the circumstances of the claim. Use of the Debriefing Template by the Collection SME is optional.

5.1.32.5.5 (09-25-2026)

Collection SME Debriefing Notes and Privileged Information

  1. Upload all debriefing notes and any audio recordings to WCS. See IRM 25.2.1.4.2(6).

  2. If the debriefing notes and/or audio recordings prepared by the Collection SME contain privileged information, do not send that information to the revenue officer. See IRM 25.2.1.4.2(6).

5.1.32.6 (09-25-2026)

Collection SME Taint Review

  1. The taint review is the part of the whistleblower claim process in which the Collection SME, with assistance from Counsel and the Whistleblower Office as needed, evaluates the IRS’s ability to use the information provided by the whistleblower. See IRM 25.2.1.4.3, Taint Review.

  2. See CCDM 33.3.8, Whistleblower Taint Review Procedures, for additional information.

  3. If Counsel determines that the entire claim information provided by the whistleblower is tainted, do not transfer the claim to the field. The Collection SME must decline (survey) the claim. See IRM 5.1.32.7, Collection SME - Survey or Decline a Claim. If the claim is partially tainted, send only the untainted information to the field.

5.1.32.6.1 (09-25-2026)

Collection SME Request for Counsel Involvement

  1. The Collection SME must review the claim for collection potential before involving Counsel in the evidentiary review.

  2. The Collection SME may request Counsel assistance throughout the claim review process, including legal issues that arise during a debriefing. Counsel assistance is not required for every claim. If the Collection SME identifies a legal issue or believes Counsel's assistance is needed, request Counsel’s assistance by emailing the SB/SE Collection Counsel contact listed on the SB/SE Collection tab of the WO - OD SME Contact List available on the Whistleblower Office Public Documents SharePoint.

  3. See IRM 25.2.1.4.2.1, When to Involve Counsel in the Debriefing, and CCDM 33.3.8.2, Counsel Assistance in the IRS Taint Review Process, for additional information.

5.1.32.6.2 (09-25-2026)

Privileged Communications Encountered by Collection SMEs

  1. Privileged communications generally encountered by Collection SMEs are explained in IRM 25.2.1.4.3.1, Privileged Communications. Contact Counsel as needed for assistance, refer to IRM 5.1.32.6.1 (2) .

5.1.32.6.3 (09-25-2026)

Collection Discovery of a Whistleblower as a Current Representative of the Taxpayer

  1. Collection employees must not accept information regarding a taxpayer (or related taxpayers) from a whistleblower who is the taxpayer's current representative in any proceeding or administrative matter before the IRS. See IRM 25.2.1.4.3.2, Whistleblowers who are Current Representatives of the Taxpayer, for additional information.

  2. If the Collection SME becomes aware that the whistleblower is a current representative of the taxpayer, the Collection SME must immediately notify the SB/SE Collection Counsel, refer to IRM 5.1.32.6.1 (2)

5.1.32.7 (09-25-2026)

Collection SME - Survey or Decline a Claim

  1. The Collection SME may survey or decline a claim. Approval from the Collection SME’s manager on Form 11369 is not required.

  2. The Collection SME must enter a narrative on Form 11369 stating why the claim was declined by Collection, and include any supporting documentation.

  3. The decision to decline a claim may include consideration of taxpayer research and must not be based solely on unverified information in the claim.

5.1.32.7.1 (09-25-2026)

Common Reasons for a Collection SME to Survey or Decline a Claim

  1. There are many reasons a Collection SME may decline a claim. Common reasons to decline a claim include, but are not limited to those listed in IRM 25.2.1.4.4(2), and:

    1. The alleged issue is nonexistent or non-actionable by Collection.

    2. The assets alleged under control of the taxpayer do not exist or cannot be substantiated

    3. The collection statute expiration date (CSED) is short or has expired.

5.1.32.7.2 (12-14-2023)

Unacceptable Reasons for a Collection SME to Survey or Decline a Claim

  1. Some examples of unacceptable reasons to survey or decline a claim include those listed in IRM 25.2.1.4.5, Unacceptable Reasons for Denial.

5.1.32.7.3 (09-25-2026)

Collection SME WCS Update After Claim Survey or Decline

  1. Input a new Claim Action in WCS: "Form 11369 to WO" .

  2. Copy/paste narrative explaining why the claim was surveyed or declined from Form 11369, Confidential Evaluation Report on Claim for Award, into the Claim Action: Comments field on WCS.

  3. Name file Form 11369 as: "F11369 XXXX-XXXXXX" , where XXXX-XXXXXX is the claim number. Upload a copy of Form 11369 to WCS.

  4. Send an encrypted email to *WO ICE Team. Include the claim number formatted as shown below:

    • Format for a Stand Alone Claim: Claim number 20XX-XXXXXX

    • Format for a Master Claim: Claim number 20XX-XXXXXX and all the related claim numbers

5.1.32.8 (09-25-2026)

Collection SME Request for Assignment of Claim to a Revenue Officer

  1. The following procedures apply when the Collection SME requests assignment of the claim to Field Collection.

5.1.32.8.1 (09-25-2026)

Collection Area Field Compliance Manager Contact

  1. The Collection SME must send an encrypted email to the Collection area Field Compliance Manager (FCM) corresponding with the taxpayer’s mailing address on IDRS, advising the FCM that information has been received from a whistleblower that may impact activities on a collection case within their area. Include the following in the email:

    1. The taxpayer’s TIN, name, and address.

    2. Attach IDRS data for the taxpayer, and Form 211 with any relevant information from the whistleblower.

    3. Include instructions for the RO to review guidance in this IRM prior to investigating the whistleblower claim. Remind the RO NOT to reference the identity or existence of a whistleblower, the whistleblower by name, the Whistleblower Office, Form 211, or Form 11369 etc., in the ICS collection history or general collection case file.

    4. Request that the information be forwarded to a Collection group manager for RO assignment.

    5. Provide your contact information if any questions arise.

  2. If the balance due case is not currently in Status 26, request that an other investigation (OI) be opened without reference to a whistleblower claim. Advise the Collection group manager to have the balance due periods assigned to the revenue officer, and to close the OI if the revenue officer retains the case in the collection inventory after review of the information received.

5.1.32.8.2 (09-25-2026)

Required Updates by the Collection SME when Claim is Forwarded to a Revenue Officer

  1. Update WCS as follows:

    1. Verify that the Debriefing status has already been addressed in WCS, IRM 5.1.32.5.1, Collection SME Debriefing Decision and Documentation Requirement. Update the briefing status if it was not previously completed.

    2. Create a new Claim Action selecting "Forward to OD Field" from the Claim Action drop-down list. Include "claim referred to the field" in the comments.

  2. Send an encrypted email to *WO ICE Team. Include the following information in the email:

    1. Provide the claim number and advise that the claim was referred to the field.

    2. Stand Alone Claim: Claim number 20XX-XXXXXX.

    3. Master Claim: Claim number 20XX-XXXXXX and all the related numbers.

5.1.32.9 (09-25-2026)

Field Collection Employee Responsibilities

  1. Field Collection employees have the following responsibilities regarding whistleblower collection cases:

    Field Collection Employee (RO, GM, FCM, etc.) Responsibilities Whistleblower Office IRM Reference
    Do not contact the whistleblower or the whistleblower’s representative under any circumstance. Contact your area Collection SME for assistance. IRM 25.2.1.5(2)
    All Field Collection employees must protect whistleblower information. Do not disclose the identity of the whistleblower, or that a whistleblower exists, to any other IRS employees except on a need to know basis in the performance of their official duties, this includes other Collection group members. Do not disclose the fact that there is a whistleblower to the taxpayer. If asked, neither confirm nor deny it. See IRM 5.1.32.2, Collection Employee Protection of Whistleblower Identity and Information. IRM 25.2.1.5.4
    When necessary for progression of the Collection investigation, verify information provided by the whistleblower through third-party contacts to avoid the taxpayer becoming aware of the existence of a whistleblower. IRM 25.2.1.5(3)
    Keep all whistleblower information (Form 211, exhibits, statements, narratives, schedules, Collection SME memo, taint memo, etc.) in an electronic file separate from the general collection file. Maintain a separate electronic case file for whistleblower related documents. See IRM 5.1.32.3, Whistleblower Claim-Related Records and Documents in Collection, for a sample list of documents appropriate for inclusion in the separate file. IRM 25.2.1.5(4)
    Do not reference, disclose, identify or document existence of a whistleblower, Form 211, Form 11369, or the Whistleblower Office in the ICS collection history, general collection case file, or any other reporting system activity record, other than the separate whistleblower claim file. IRM 25.2.1.5.6
    Maintain all Whistleblower documents in electronic format. Do not take paper whistleblower document copies to the field. Keep any printed whistleblower documents safeguarded at the post of duty or authorized work location. IRM 25.2.1.5.4(2)

  2. Upon completion of collection actions or collection case transfer, the revenue officer working the collection case must complete Form 11369 including their group manager’s approving signature and send an encrypted email to the whistleblower area Collection SME with the following:

    • Completed Form 11369

    • PDF copy of the ICS history

    • Copy of any additional electronic files associated with the whistleblower claim.

5.1.32.10 (09-25-2026)

Completion of Form 11369 by Collection

  1. Form 11369 must explain how the whistleblower's information was used, how it did or did not contribute to the identification, development, or resolution of collection-related issues, and any other information the Collection SME determines may assist the Whistleblower Office in making an award determination.

  2. Upon completion of required actions by Collection, multiple WCS claim numbers (for example, a master claim and related claim numbers) may be included on one Form 11369, as along as all of the following conditions are met:

    • Include additional taxpayer information and claim numbers.

    • The additional claims are being disposed of in the same manner and at the same time.

  3. The Collection employee who worked the claim is responsible for preparation of Form 11369, Confidential Evaluation Report on Claim for Award, and completion of the mandatory narrative sections. See IRM 25.2.1.5.5, Form 11369 Requirements, for additional information.

    Note:

    The Form 11369 document package from the Collection SME or revenue officer is used to inform the Whistleblower Office how the whistleblower's information impacted Collection’s investigation. The form and attachments assist the Whistleblower Office during award determination.

  4. If the claim was not transferred to the field by the Collection SME, follow IRM 5.1.32.7, Collection SME - Survey or Decline A Claim.

  5. Once a Collection SME or revenue officer takes action on a claim and the claim requires reassignment, the transferring Collection SME or revenue officer who last worked the claim must complete Form 11369, Confidential Evaluation Report on Claim for Award.

  6. See IRM 25.2.1.5.5.3 for Form 11369 transfer package requirements.

    Exception:

    If Form 11369 is completed by the Collection SME, Form 11369 does not require the Collection SME’s manager’s approval.

  7. If the claim was transferred to a revenue officer for investigation, the revenue officer will:

    1. Complete Form 11369.

    2. Sign the form as the "Preparer" .

    3. Secure their manager’s signature as the "Approving Official" .

    4. Upon case closure, convert any remaining paper documents to electronic format. Send Form 11369 and all electronic supporting documents, to the whistleblower area Collection SME using encrypted email.

  8. When the Collection SME receives Form 11369 from the revenue officer, the Collection SME must upload the documents to WCS using Claim Action "Form 11369 to WO" . Send an encrypted email to the *WO ICE Team stating Form 11369 has been uploaded and is ready for review by the Whistleblower Office.

5.1.32.10.1 (09-25-2026)

Form 11369 Mandatory Narrative Sections by Collection

  1. For all items checked Yes on Form 11369, Confidential Evaluation Report on Claim for Award, the preparer must enter a narrative in the text field provided. Explain the issues identified by the whistleblower and the whistleblower’s contributions to collection-related issues.

  2. See IRM 25.2.1.5.5, Form 11369 Requirements, for additional information.

5.1.32.11 (09-25-2026)

Collection Transmission of Claim Files at Case Closing

  1. The separate whistleblower claim file must be in electronic format. Send all files by encrypted email to your area whistleblower Collection SME upon conclusion of the collection investigation.

5.1.32.12 (09-25-2026)

Direct Receipt of Form 211 from a Potential Whistleblower by Collection

  1. If a Collection employee receives Form 211, Application for Award For Original Information, directly from a potential whistleblower, send the form and document(s) by encrypted email to *WO ICE Team. To maintain the confidentiality of a whistleblower, do not make any ICS case history entries regarding the receipt or processing of a whistleblower claim.

5.1.32.13 (09-25-2026)

Freedom of Information Act Request Receipt by Collection

  1. If a formal Freedom of Information Act (FOIA) request is received by a Collection employee (most often routed to the RO by Disclosure and Privacy) regarding a collection case with an associated whistleblower claim, immediately contact the Whistleblower Office by sending an encrypted email to the Whistleblower Office’s Associate Director for Strategic Planning and Program Operations. If you have questions, contact the Collection Policy whistleblower analyst for assistance.

  2. If a Collection employee working a whistleblower claim receives a request for disclosure of a collection case file from the taxpayer or the taxpayer’s representative, do not disclose any information related to the whistleblower or the associated whistleblower claim. Refer to: Disclosure and Privacy Knowledge Base, IRM 5.1.22.6, Disclosure of Informant Claims, IRM 5.1.22.7, Disclosure of Case Files. Contact the *WO ICE Team and/or the area Collection SME for assistance if needed.