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IRS Whistleblower Program: Enhanced Protections and Awards.

This act aims to strengthen the IRS whistleblower program. It introduces changes that will make it easier for whistleblowers to assert their rights, provide them with greater privacy protection, and guarantee the payment of due awards, which may encourage more individuals to report irregularities and support tax fairness.
Key points
Whistleblowers can now more easily appeal award decisions, with courts reviewing cases de novo and considering new evidence.
Whistleblower awards will be exempt from budget cuts, ensuring full payment of due amounts.
A presumption of anonymity is introduced for whistleblowers, protecting them from retaliation and stigma.
The IRS will pay interest on delayed award payments if a decision is not made within 12 months of collecting proceeds.
A portion of collected tax fraud proceeds can be used to fund the whistleblower program, improving its operation.
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Additional Information
Print number: 117_S_2055
Sponsor: Sen. Grassley, Chuck [R-IA]
Process start date: 2021-06-15
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Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

IRS Whistleblower Program Improvement Act of 2021

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_S_2055.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2021-06-15.

What are the main provisions?

Key points include:

  • Whistleblowers can now more easily appeal award decisions, with courts reviewing cases de novo and considering new evidence.
  • Whistleblower awards will be exempt from budget cuts, ensuring full payment of due amounts.
  • A presumption of anonymity is introduced for whistleblowers, protecting them from retaliation and stigma.
  • The IRS will pay interest on delayed award payments if a decision is not made within 12 months of collecting proceeds.
  • A portion of collected tax fraud proceeds can be used to fund the whistleblower program, improving its operation.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Grassley, Chuck [R-IA].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-29.

CATEGORIES

Taxes Courts and Law