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Caution ' an employee of your company may go to work for the IRS. Well, not in the traditional way. In the Tax Relief and Health Care Act of 2006 ('the Act'), effective Oct. 20, 2006, Congress amended ' 7623 of the Internal Revenue Code, substantially enhancing the IRS's informant or whistleblower program.
Section 7623 has been around in some form since at least 1939. Earlier versions authorized the IRS to pay rewards to informants largely for information leading to criminal tax violations. The statute was amended in 1996 to make clear that it authorizes rewards for information relating to civil violations.
'Statutory Right'
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