IRS Whistleblower Program
Internal Revenue Service
Reward Range
15–30%
Minimum Threshold
More than $2 million in disputed tax amounts; for individual taxpayers, gross income above $200,000 in a relevant year
Typical Timeline
IRS cases can take 5–7 years or longer due to audit and litigation processes
Established
2006
Program Authority
Tax Relief and Health Care Act, 2006
Who Is Eligible?
Any individual who provides specific, credible information about tax underpayments. The mandatory award program under IRC § 7623(b) generally requires that the disputed tax, penalties, interest, and other amounts exceed $2 million, and — if the subject is an individual taxpayer — that the taxpayer's gross income exceed $200,000 in at least one year at issue. Anonymous submissions are allowed but may reduce award eligibility.
How to Report
Submit IRS Form 211 (Application for Award for Original Information) to the IRS Whistleblower Office with supporting documentation. Do not submit through the IRS general tip line if seeking a mandatory award under § 7623(b).
Typical Timeline
IRS cases can take 5–7 years or longer due to audit and litigation processes.
Whistleblower Protections
Anti-retaliation protections under IRC § 7623(d) for employees who report tax fraud by their employer.
Notable Awards & Recoveries
The IRS has paid over $1 billion in awards since the program's modernization in 2007.
Program Reference
Eligibility, award rules, filing method, and official resources
Who Is Eligible
Any individual with specific, credible information about federal tax underpayments. The mandatory award track (IRC § 7623(b)) requires disputed amounts exceeding $2 million. For individual taxpayers, the subject's gross income must exceed $200,000 in at least one year at issue.
Qualifying Violations
Tax evasion, unreported income, offshore account concealment, fraudulent deductions, employment tax fraud, corporate tax fraud, and abusive tax shelters.
Award Calculation
15–30% of collected proceeds under IRC § 7623(b) where threshold requirements are met. A discretionary award of up to 15% is available under § 7623(a) for cases that do not meet the mandatory thresholds.
Anonymity Rules
Anonymous submissions are accepted but may reduce award eligibility. Whistleblowers must ultimately identify themselves to receive an award. Consider consulting a whistleblower attorney before submitting.
Required Filing Method
Submit IRS Form 211 (Application for Award for Original Information) directly to the IRS Whistleblower Office in Ogden, UT. Do not use the general IRS tip line for mandatory award claims.
Relevant Deadlines
No fixed deadline for submitting a tip, but the IRS must collect proceeds before an award is paid. The IRS Whistleblower Office issues a preliminary determination after the case closes.
Official Agency Resource
https://www.irs.gov/compliance/whistleblower-informant-awardCovered Fraud Types
- Tax evasion
- Unreported income
- Offshore account concealment
- Fraudulent deductions
- Employment tax fraud
- Corporate tax fraud
- Abusive tax shelters
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Reward Estimator
Calculate Your IRS Whistleblower Program Award
Enter the estimated dollar amount of fraud you witnessed to see your potential reward range under this program.
Quick Eligibility Check
Does Your Situation Qualify?
Answer five quick questions to see if your information may be eligible for a federal reward program. Not intended as legal advice.
Do you have firsthand knowledge of fraud — information you witnessed, participated in, or obtained through your work or position?
Does the fraud involve a federal program, federal funds, federal securities laws, federal tax obligations, or federally regulated markets?
Is your information original — not already public knowledge, not previously reported to a federal agency, and not derived solely from news or court records?
Are you able to provide specific facts, documents, or other evidence — not just a general suspicion or allegation?
Are you willing to submit your report to the appropriate federal agency, either directly or through a whistleblower attorney?
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