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# [https://whistleblower-rewards-and-protections-wiki.zuckermanlaw.com/index.php/False_Claims_Act#Scienter_Under_the_FCA_Does_Not_Require_Proof_of_Specific_Intent Scienter Under the FCA Does Not Require Proof of Specific Intent] | # [https://whistleblower-rewards-and-protections-wiki.zuckermanlaw.com/index.php/False_Claims_Act#Scienter_Under_the_FCA_Does_Not_Require_Proof_of_Specific_Intent Scienter Under the FCA Does Not Require Proof of Specific Intent] | ||
# [https://whistleblower-rewards-and-protections-wiki.zuckermanlaw.com/index.php/False_Claims_Act#The_False_Claims_Act_Protects_Whistleblowers_from_Retaliation The False Claims Act Protects Whistleblowers from Retaliation] | # [https://whistleblower-rewards-and-protections-wiki.zuckermanlaw.com/index.php/False_Claims_Act#The_False_Claims_Act_Protects_Whistleblowers_from_Retaliation The False Claims Act Protects Whistleblowers from Retaliation] | ||
== IRS Whistleblower Reward Program == | |||
The IRS estimates that the United States loses more than [$450 billion] per year to tax evasion. To combat tax fraud, Congress enacted legislation providing robust incentives for whistleblowers to report tax fraud. Under [https://www.law.cornell.edu/uscode/text/26/7623 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 [https://www.irs.gov/compliance/whistleblower-informant-award IRS decides to take action] on (a whistleblower cannot force the IRS to act on a tip); | |||
* the amount in dispute (the tax underpayment, including interest and penalties) [https://www.irs.gov/pub/irs-drop/n-06-84.pdf 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 [https://www.irs.gov/compliance/whistleblower-informant-award IRS collects tax underpayments] resulting from the action (including any related actions). | |||
In enacting the IRS whistleblower bounty legislation, Congress provided mandatory awards to tax whistleblowers for high-quality tips. Section 7623(b) suggests a focus on '''large-scale tax fraud''' in that Congress removed the previous cap of $10 million on IRS whistleblower awards. Thus, if a whistleblower meets the requirements above, the whistleblower may be able to receive a substantial payout. | |||
On July 2, 2019, the Taxpayer First Act was signed into law. The law provides tax whistleblowers, among other things, [https://www.congress.gov/bill/116th-congress/house-bill/3151 significant protections against retaliation]. Read more about the tax whistleblower protection law [https://www.irs.gov/compliance/whistleblower-informant-award here]. | |||