Like - Click this link to Add this page to your bookmarks Share - Click this link to Share this page through email or social media Print - Click this link to Print this page
The Whistleblower Law
New section Title 26 Internal Revenue Code (IRC) 7623(b) includes several requirements that are inconsistent with the regulations and internal instructions applicable to IRC 7623(a).
Long-standing authority to pay awards at the discretion of the Secretary was re-designated as section IRC 7623(a), and a new section IRC 7623(b) was added. What is now IRC 7623(a) has been implemented through regulations appearing at 25 Code of Federal Regulations (CFR) 301.7623-1.
Until the Treasury Department publishes final rules to implement new section IRC 7623(b), the regulations appearing at 26 CFR 301.7623-1 will, in general, continue to apply to section IRC 7623(a).
IRC Section 7623(a) - Informant Claims Program
IRC Section 7623(b) - Whistleblower Rules
Informant Award (Whistleblower)
Page Last Reviewed or Updated: 20-Feb-2016