Who Can Be an IRS Whistleblower
Anyone who makes a “substantial contribution” of information about a tax underpayment is eligible to receive an award under the IRS Whistleblower Program. Former and current executives, managers, and employees are eligible to receive a reward under the IRS Whistleblower Program.
Whistleblowers can be located anywhere in the world. Informants do not need to be U.S. citizens to receive an award under the IRS Whistleblower Program.
If the whistleblower came into possession of information relating to violations of the tax laws while serving as an officer or employee of the Department of the Treasury, or is acting within the scope of his or her duties as an employee of any federal, state, or local government, that person is ineligible for a reward under the law. Also ineligible for a reward under the program is any individual who is required by federal law or regulation to disclose the information, or who obtained or was furnished the information while acting in his or her official capacity as a member of a state body or commission having access to such materials as federal returns, copies or abstracts. Finally, any individual who has access to taxpayer information arising out of contract with the federal government that forms the basis of the claim is ineligible to receive an award under the IRS Whistleblower Program.
If you are aware of tax fraud, a tax underpayment, or violations of the tax laws, but you are unsure if you are eligible to receive a reward under the IRS Whistleblower Program, we can help. Contact Michael S. Bigin or Laurence J. Hasson for information about your eligibility to blow the whistle on tax cheats.