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Update: The IRS Whistleblower Program

By Sharon L. McCarthy

Last month, we began a discussion of the Internal Revenue Service's whistleblower program, which Congress enhanced in 2006 with the amendment of Section 7623 of the Internal Revenue Code of 1986 (the Code) and enactment of the Tax Relief and Health Care Act of 2006 (the TRHC Act). Tax Relief and Health Care Act of 2006, Pub. L. No. 109-432, ' 406 (2006). The key provisions in Section 7623 changed the steps for submitting a claim, and also altered the award system and other aspects of the program. We continue our look at these changes herein and discuss the program's success to date, as well as proposed improvements to the program.

Awards

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