Under IRC Section 7623, the IRS pays mandatory awards of 15–30% of collected proceeds when the amount in dispute exceeds $2 million. Whistleblowers with original, credible information about tax fraud may qualify.
Submit Your InformationClaims are submitted to the IRS Whistleblower Office using Form 211, along with specific, credible information about the underpayment or fraud.
The IRS protects a whistleblower's identity to the extent the law allows throughout the review and any resulting examination.
Mandatory awards apply when the amount in dispute exceeds $2 million (and, for individual taxpayers, gross income exceeds $200,000). Smaller cases may still receive a discretionary award.
Business or individual income deliberately left off tax filings, including cash transactions, side businesses, or income routed through related entities.
Undisclosed foreign bank accounts, assets, or entities used to hide income or assets from the IRS in violation of federal reporting requirements.
Structured transactions or entities designed primarily to disguise income, inflate deductions, or otherwise improperly reduce a tax liability.
Employers who withhold payroll taxes from employee wages but fail to remit those funds to the IRS, or who misreport payroll to reduce tax obligations.
Fabricated or inflated business deductions, and credits claimed for activity that does not qualify under the applicable tax provisions.
Workers classified as independent contractors rather than employees in order to avoid payroll tax withholding and related obligations.
Under IRC Section 7623, the IRS Whistleblower Office pays mandatory awards of 15% to 30% of collected proceeds when the amount in dispute exceeds $2 million. Claims are filed using Form 211.
For tax fraud claims with estimated damages exceeding $1M