0826 Publ 5251 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5251.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Internal Revenue Code (IRC) Section 7623 provides for awards to whistleblowers who submit information to the Internal Revenue Service (IRS). Claims for award that provide specific and credible information regarding tax underpayments or violations of internal revenue laws and that lead to proceeds collected may qualify for an award.

IRC Section 7623(c) defines proceeds as penalties, interest, additions to tax, and additional amounts provided under the internal revenue laws, as well as any proceeds arising from laws for which the IRS is authorized to administer, enforce, or investigate. This includes criminal fines, civil forfeitures, and violations of reporting requirements.

after a claim is submitted

If the Whistleblower Office decides the claim warrants further consideration, the allegations are forwarded to the appropriate IRS operating division(s) for further development.

A subject matter expert may contact the whistleblower to make sure that the IRS fully understands the information submitted by the whistleblower.

If the IRS does not use the information, the Whistleblower Office sends the whistleblower a claim rejection or denial letter.

If the IRS decides the claim warrants further consideration, the claim is forwarded to the field for examination or investigation.

Once the examination or investigation has concluded, the taxpayer(s) may exercise the right to administrative and judicial appeals, which can take many years to resolve. The IRS can only pay awards from proceeds collected because of the information provided by the whistleblower. If the taxpayer does not (or cannot) pay, the Whistleblower Office must wait for the collection statute to expire before making a determination.

The Whistleblower Office will notify the whistleblower if the claim is referred for audit or examination, but this does not mean an audit or examination has been or will be opened. This notification does not mean the claim will receive an award.

The Whistleblower Office will notify the whistleblower if the subject of the whistleblower claim makes a tax payment related to the tax period for which the information provided by the whistleblower relates. It may take several years from the date of notification before a final resolution of all tax matters has occurred. This notification does not mean the claim will receive an award.

Generally, the Whistleblower Office will not disclose to whistleblowers whether the IRS took actions such as an audit, a collection proceeding, or a criminal investigation. Under IRC Section 6103(k)(13)(B), information determined to cause serious impairment to the administration of Federal tax law will not be disclosed to whistleblowers. The Whistleblower Office will provide a written response to written requests for information on the status and stage of any investigation or action related to a claim when the request meets the following criteria:

• Requests must be in writing.

A notice of determination communicating a rejection or denial under IRC Section 7623(b) will state the basis for the determination.

If an amount of award is recommended under IRC Section 7623(b), a preliminary recommendation process will provide the whistleblower with reports containing computations, explaining the factors contributing to the recommended award amount, and summarizing how the information provided affected the underlying investigation or action. After an amount of award has been determined, the Whistleblower Office will respond in writing to written requests seeking the reasons for the determination. These requests must meet the following criteria:

• Requests must be in writing.

• Requests must be made by the whistleblower or a designee of the whistleblower with a properly executed Form 2848 on file with the Whistleblower Office.

• Requests must state the claim number to which the inquiry relates.

The Whistleblower Office will not accept faxed or electronic requests. Requests must be mailed to:

Internal Revenue Service Whistleblower Office - ICE M/S 4110