arrow_back Back to App

IRS Whistleblower Program: Enhanced Protections and Interest on Awards

This new law modifies the IRS whistleblower program to offer greater protection and incentives. Citizens reporting tax fraud can expect increased anonymity, interest on delayed awards, and a more straightforward appeal process, potentially encouraging more disclosures and promoting tax fairness.
Key points
Whistleblowers can remain anonymous in Tax Court unless there's a heightened societal interest in disclosure.
Awards to whistleblowers will accrue interest if delayed by more than 12 months after funds are collected.
Tax Court reviews of whistleblower award decisions will be 'de novo', allowing new evidence.
Whistleblower awards will be exempt from budget cuts (sequestration).
article Official text account_balance Process page
Expired
Citizen Poll
No votes cast
Additional Information
Print number: 118_HR_1336
Sponsor: Rep. Kelly, Mike [R-PA-16]
Process start date: 2023-03-03
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

IRS Whistleblower Program Improvement Act of 2023

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_1336.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2023-03-03.

What are the main provisions?

Key points include:

  • Whistleblowers can remain anonymous in Tax Court unless there's a heightened societal interest in disclosure.
  • Awards to whistleblowers will accrue interest if delayed by more than 12 months after funds are collected.
  • Tax Court reviews of whistleblower award decisions will be 'de novo', allowing new evidence.
  • Whistleblower awards will be exempt from budget cuts (sequestration).
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 Rep. Kelly, Mike [R-PA-16].

What is the latest detailed status?

The latest detailed status is: Introduced in House

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-24.

CATEGORIES

Taxes Courts and Law