Difference between revisions of "Whistleblower Protection Laws"

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=='''Awards for Reporting Tax Fraud to the IRS'''==
=='''Awards for Reporting Tax Fraud to the IRS'''==
Under 26 USC § 7623(b), the IRS is '''required to issue an award to tax whistleblowers of 15% to 30% of proceeds collected''' from tax fraud or tax underpayments if:
Under [https://zuckermanlaw.com/wp-content/uploads/2020/06/26-USC-%C2%A7-7623.pdf 26 USC § 7623](b), the IRS is '''required to issue an award to tax whistleblowers of 15% to 30% of proceeds collected''' from tax fraud or tax underpayments if:
*the whistleblower provides a tip that the IRS decides to take action on (a whistleblower cannot force the IRS to act on a tip);
*the whistleblower provides a tip that the <u>IRS decides to take action</u> on (a whistleblower cannot force the IRS to act on a tip);
*the amount in dispute (the tax underpayment, including interest and penalties) exceeds $2 million (if the taxpayer is an individual, his or her gross income must exceed $200,000 for at least one of the tax years in question); and
*the amount in dispute (the tax underpayment, including interest and penalties) <u>exceeds $2 million</u> (if the taxpayer is an individual, his or her gross income must exceed $200,000 for at least one of the tax years in question); and
*the IRS collects tax underpayments resulting from the action (including any related actions).
*the <u>IRS collects tax underpayments</u> resulting from the action (including any related actions).


During fiscal year 2018, the IRS awarded $312M to tax fraud whistleblowers, and whistleblowers enabled the IRS to recover $1,441,255,859.
During fiscal year 2018, the IRS awarded [https://web.archive.org/web/20201024174335/https://www.irs.gov/pub/whistleblower/fy18_wo_annual_report_final.pdf $312M to tax fraud whistleblowers], and whistleblowers enabled the IRS to recover $1,441,255,859.


=='''Taxpayer First Act Whistleblower Protection Law'''==
=='''Taxpayer First Act Whistleblower Protection Law'''==