The bill would change how the Tax Court reviews IRS whistleblower award decisions. Reviews would be de novo, using the original administrative record and any newly discovered or previously unavailable evidence. It would exempt whistleblower awards from sequestration reductions and generally let whistleblowers remain anonymous in Tax Court unless the court finds that the public interest in disclosure outweighs potential harm. The bill would also require an annual report to describe up to 10 tax avoidance schemes disclosed by whistleblowers. In certain cases where the IRS has not given notice of a preliminary award recommendation on time, an award would include interest. The bill would also expand a tax deduction for attorney fees to cover awards under section 7623.
If you provide information about federal tax law violations, the bill could change how your award is reviewed, protect your identity in Tax Court in most cases, and provide interest on an award in specified delayed cases. It would also expand the attorney-fee deduction connected to whistleblower awards.
The bill text does not estimate its costs. It would provide interest on some whistleblower awards when the IRS has not issued a preliminary award recommendation by the specified deadline.
No publicly available information.
No publicly available information.