The amendment made significant changes to the IRS award program and also required the establishment of a Whistleblower Office within the IRS, which has responsibility for the administration of the award program. Section 406 of the Act amends IRC § 7623 concerning awards to whistleblowers. On December 20, 2006, the Tax Relief and Health Care Act of 2006 was enacted. (5) Additional revisions, deletions, and grammatical changes are made throughout the section that did not result in substantive changes but contributed to procedural clarity of the subject matter. (4) Added 25.2.2.9.2 Disclosing Expanded Claim Numbers. (2) Added 25.2.2.7.5 Taxpayer First Act Letters. (1) Added 25.2.2.2 Local Desk Procedure Guides. This chapter provides procedures and guidance for all IRS personnel to follow when dealing with whistleblowers’ claims for award. (1) This transmits revised IRM 25.2.2, Information and Whistleblower Awards, Whistleblower Awards Background
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Whistleblower AwardsĢ5.2.2 Whistleblower Awards Manual Transmittal Information and Whistleblower Awards Section 2.
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25.2.2.8.4 Address/Compliance Verification Letters.25.2.2.8.3.1 Identifying the Point of Contact for a Deceased Whistleblower’s estate.25.2.2.8.2 Whistleblower Award Determination Administrative Proceeding.25.2.2.8 Corresponding with Whistleblowers.
25.2.2.7.2 Eligibility for Reduced Withholding Program.25.2.2.7.1 Background on Reduced Withholding Program.25.2.2.7 Withholding on Whistleblower Awards.25.2.2.6.4.6 Calculating Sequestration When Award Limitations Apply.25.2.2.6.4.4 Reduction in Award and Denial of Award.25.2.2.6.4.3 Amount of Award Percentage - Less Substantial Contribution.25.2.2.6.4.2 Amount of Award Percentage - Substantial Contribution.25.2.2.6.4.1 Factors Used to Determine Award Percentage.25.2.2.6.4 Award Computation - IRC § 7623(a) claims filed on or after December 20, 2006, and IRC § 7623(b) claims.25.2.2.6.3 Award Computation - IRC § 7623(a) Claims filed before December 20, 2006.25.2.2.6.2 Computation of Proceeds Collected.
25.2.2.6.1 Timing of Award Determination.25.2.2.5.1 Reviewing for non-Title 26 Proceeds.25.2.2.4 Eligibility for an Award under IRC § 7623.25.2.2.3 Filing a Claim for an Award under IRC Section §7623(a) or (b).25.2.2.1.1.3 Whistleblower Claim Processing Targets.
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