Publication 733

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Rewards for Information Provided by Individuals to the IRS

Overview

Sec. 7623(a) of the Internal Revenue Code and the regulations under it permits the Internal Revenue Service to pay a reward from amounts collected (other than interest) to anyone who provides information that leads to the detection and punishment of anyone violating the internal revenue laws.

The award program authorized by section 7623(a) has been previously implemented through regulations appearing at section 301.7623-1 of the Procedure and Administration Regulations, the substance of which is reprinted as IRS Publication 733. See Notice 2008-4 for interim guidance on implementing Sec. 7623 as amended by the Tax Relief and Health Care Act of 2006, Pub. L. No. 109-432 (120 Stat. 2958) (the Act) enacted on December 20, 2006.

The Act added a new Sec. 7623(b), which requires that awards be made for submissions meeting certain criteria. Individuals are eligible for section 7623(b) awards based on the amount collected as a result of any administrative or judicial action resulting from the information provided. Because new section 7623(b) includes several requirements that are inconsistent with existing regulations and administrative guidance applicable to award claims under section 7623(a), the regulations which appear at section 301.7623-1 will not apply to the new award program authorized by section 7623(b).

Individuals submitting information under section 7623(a) or (b) must complete IRS Form 211, Application for Award for Original Information (available on www.irs.gov) and send the completed Form 211 to:

Internal Revenue Service
Whistleblower Office
SE:WO
1111 Constitution Ave., NW
Washington, D.C. 20224

Links

  • Publication 733 (October 2004 version, from Uncle Fed's Tax Board)
  • Notice 2008-4 - discussions interim procedures with the enactment of the Tax Relief and Health Care Act of 2006
  • Form 211 - Application for Award for Original Information
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