Fast-track passage of the “IRS Whistleblower Program Improvement Act” (HR 7959)

The bill

IRS Whistleblower Program Improvement Act

Topic: Taxation

What the bill does

This bill modifies provisions of the Internal Revenue Code relating to whistleblower awards and protections. Specifically, the bill - revises the standard for review of whistleblower awards in the Tax Court to require a de novo review (rather than the current abuse of discretion review) based on the administrative record established at the time of the whistleblower award determination and any new or previously unavailable evidence, - allows whistleblowers anonymity in proceedings before the Tax Court (unless a societal interest in disclosing a whistleblower's identity outweighs potential harm to the whistleblower), - modifies the Internal Revenue Service (IRS) whistleblower report to require inclusion of a list and description of up to 10 of the top tax avoidance schemes disclosed by whistleblowers, and - requires payment of interest on mandatory whistleblower awards if the IRS fails to provide timely notice to a whistleblower of an award recommendation.

Source: Congressional Research Service summary

Bill on congress.gov(opens in a new tab)