The Whistleblower Law

Applicable Treasury Regulations: These regulations provide comprehensive guidance for the award program authorized under Internal Revenue Code (Code) section 7623.

• 26 CFR 301.6103(h)(4)-1: This regulation outlines authorized disclosure of returns and return information in whistleblower administrative proceedings.
• 26 CFR 301.7623-1: This regulation provides general rules for submitting information on underpayments of tax or violations of the internal revenue laws and filing claims for award.
• 26 CFR 301.7623-2: This regulation defines key terms for purposes of determining awards under section 7623 and the corresponding regulations
• 26 CFR 301.7623-3: This regulation describes the administrative proceedings applicable to claims for award under both section 7623(a) and section 7623(b) and appeals of award determinations.
• 26 CFR 301.7623-4: This regulation provides the framework and criteria that the Whistleblower Office will use in exercising the discretion granted under section 7623 to make awards.

Page Last Reviewed or Updated: 07-May-2024