IRS Whistleblower Program
Report tax fraud.
Receive 15%–30% of collected proceeds.
The IRS Whistleblower Program is a federal initiative established under 26 U.S.C. § 7623 that pays mandatory monetary awards to individuals who provide specific, credible, and original information about tax fraud or major tax underpayments exceeding $2 million.
$7.6B+
Proceeds collected
$1.1B+
Awards paid to date
$2M+
Minimum threshold
Confidential case evaluation
All submissions are protected under federal whistleblower law.
The IRS is required to protect your identity to the extent possible under law (26 U.S.C. § 7623(b)(4)). This evaluation is confidential.
What is the IRS Whistleblower Program?
Federal law requires the IRS to pay you.
“The IRS Whistleblower Program pays monetary awards of 15% to 30% of the collected proceeds to individuals who report major tax non-compliance or fraud to the Internal Revenue Service.”
An IRS whistleblower is an individual who reports tax fraud, tax evasion, or significant underpayment of taxes to the IRS. Once the IRS collects proceeds using the whistleblower’s information, the law mandates payment of an award between 15% and 30% of the total collected.
The program is administered by the IRS Whistleblower Office, which was established by the Tax Relief and Health Care Act of 2006. Unlike discretionary informant rewards, awards under 26 U.S.C. § 7623(b) are mandatory once the statutory requirements are met.
26 U.S.C. § 7623 · Tax Relief and Health Care Act of 2006, Pub. L. 109–432 · IRS Notice 2008-4
"The IRS is required by law to
pay you. The question is whether
your information qualifies."
15–30%
Mandatory under 26 U.S.C. § 7623(b). The award percentage increases with the quality and usefulness of the information provided.
Award reduced to 0–10%
If the whistleblower planned and initiated the tax non-compliance, or if the information was based on public information. § 7623(b)(3)
Eligibility requirements
What qualifies for an award?
To qualify for a mandatory award under § 7623(b), the following requirements must be satisfied:
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Tax underpayment exceeds $2 million
The total tax, penalties, interest, and other amounts in dispute must exceed $2 million. If the taxpayer is an individual, their gross income must exceed $200,000 for at least one of the tax years in question.
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Information must be specific, credible, and original
General allegations are insufficient. The IRS requires information that goes beyond what is publicly available — information that the whistleblower obtained through work, investigation, or direct knowledge.
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IRS must proceed using your information
An award is paid only if the IRS proceeds with a judicial or administrative action based on information the whistleblower provided, and the IRS collects proceeds as a result.
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Whistleblower must not be a government employee
Federal employees who obtain information through their official duties are generally ineligible, though there are narrow exceptions.
Award calculator
Estimate your potential award range based on the amount of tax fraud you've identified.
Estimates only. Actual awards depend on IRS collection and case-specific factors. Awards are mandatory under 26 U.S.C. § 7623(b) once statutory requirements are met.
What type of fraud qualifies?
- Offshore tax evasion and unreported foreign accounts
- Corporate tax fraud and abusive tax shelters
- Employment tax fraud and payroll tax evasion
- Fraudulent deductions, credits, or exemptions
- Underreporting of income by businesses
- International tax noncompliance and FBAR violations
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Program comparison
IRS vs. SEC vs. CFTC Whistleblower Programs
Three major federal whistleblower programs offer monetary awards. Each has distinct eligibility rules, award ranges, and procedural timelines.
| Feature | IRS Program26 U.S.C. § 7623 | SEC Program15 U.S.C. § 78u-6 | CFTC Program7 U.S.C. § 26 |
|---|---|---|---|
| Award range | 15% – 30% of proceeds | 10% – 30% of sanctions | 10% – 30% of sanctions |
| Minimum threshold | $2 million tax at issue | $1 million in sanctions | $1 million in sanctions |
| Award mandatory | Yes — statutory requirement | Yes — statutory requirement | Yes — statutory requirement |
| Anonymous submission | No — identity required | Yes — through counsel | Yes — through counsel |
| Retaliation protection | Yes — IRS WPA of 2006 | Yes — Dodd-Frank Act | Yes — Dodd-Frank Act |
| Typical processing time | 2 – 7+ years | 1 – 5 years | 1 – 5 years |
| Original source requirement | Yes | Yes | Yes |
| Government employee eligible | Generally no | Generally no | Generally no |
| Who administers awards | IRS Whistleblower Office | SEC Office of Whistleblower | CFTC Whistleblower Office |
| Form filed | IRS Form 211 | SEC Form TCR | CFTC Form WB-APP |
Source: 26 U.S.C. § 7623; 15 U.S.C. § 78u-6; 7 U.S.C. § 26. Table is for informational purposes only and may not reflect recent regulatory changes.
Whistleblower protections
How federal law protects you.
Identity protection
The IRS is required to protect the identity of the whistleblower to the extent possible under law. The IRS will not publicly disclose the whistleblower’s identity in connection with the award.
Anti-retaliation provisions
The IRS Whistleblower Protection Act prohibits employers from retaliating against employees who report suspected tax fraud. Remedies include reinstatement, double back pay, and special damages.
Award appeal rights
If the IRS denies or reduces an award, the whistleblower has the right to appeal the determination to the United States Tax Court within 30 days of the determination letter.
Privilege and confidentiality
Disclosures made in the course of filing a whistleblower claim are protected from use in any criminal proceeding against the whistleblower when made in good faith.
Frequently asked questions
IRS Whistleblower Program — questions answered.
How much can I receive as an IRS whistleblower?
The IRS Whistleblower Program pays mandatory awards of 15% to 30% of the proceeds collected as a result of your information. For a case involving $5 million in collected taxes, that means a minimum award of $750,000 and a maximum of $1.5 million. Awards are reduced to 0–10% if the whistleblower participated in the fraud or if the submission was based primarily on public information. (26 U.S.C. § 7623(b))
Is my identity protected if I file a whistleblower claim?
Federal law requires the IRS to protect the identity of the whistleblower to the extent possible under law (26 U.S.C. § 7623(b)(4)). Unlike the SEC and CFTC programs, the IRS program does not permit anonymous filing — the whistleblower must identify themselves to the IRS. However, the IRS will not voluntarily disclose your identity to the subject of the investigation. In some cases, particularly those that go to trial, maintaining complete anonymity may not be possible.
What is the $2 million threshold?
To qualify for the mandatory award under § 7623(b), the total amount in dispute — which includes taxes, penalties, interest, and additional amounts — must exceed $2 million. If the taxpayer is an individual (not a corporation), their gross income must also exceed $200,000 for at least one of the tax years at issue. Cases below these thresholds may still qualify for a discretionary award of up to 15% under § 7623(a), but that award is not mandatory.
How long does it take to receive an award?
The IRS Whistleblower Program is known for its extended processing timelines. From the time a Form 211 is filed, it is not unusual for the evaluation, audit, collection, and award determination process to take between two and seven or more years. The IRS will not pay an award until taxes are actually collected, which adds further delay in contested cases. The IRS Whistleblower Office publishes annual reports with aggregate statistics on processing times.
What is IRS Form 211?
IRS Form 211 — Application for Award for Original Information — is the official form used to submit a whistleblower claim to the IRS. The form requires the whistleblower to describe the alleged violation, provide the taxpayer’s information to the extent known, and explain the basis for their knowledge. Submissions must be specific and credible; vague or speculative allegations are unlikely to result in an award. The form is mailed to the IRS Whistleblower Office in Ogden, Utah.
Can I file a claim if I was involved in the fraud?
Yes, but with significant caveats. The IRS will reduce the award to 0–10% if the whistleblower “planned and initiated” the tax non-compliance being reported. If the whistleblower is convicted of a criminal offense arising from their role in the underlying conduct, the award may be denied entirely. If you were involved in the fraud you intend to report, legal counsel is strongly advisable before filing.
Confidential case evaluation
Submit a confidential inquiry.
To qualify for a mandatory award under § 7623(b), the following requirements must be satisfied:
How we protect your identity
- Your submission is received over an encrypted connection and stored securely.
- Your name and contact information are never shared with the IRS or any third party without your explicit written authorization.
- This form does not initiate a formal whistleblower claim — it is a confidential inquiry only.
- No legal relationship is created by submitting this form.
- You may submit anonymously by leaving the name and contact fields blank and using a secure email address
Federal whistleblower law (26 U.S.C. § 7623) protects your identity to the extent possible under law. Anti-retaliation provisions under § 7623(d) protect employees from termination, demotion, suspension, harassment, or other discrimination by their employer as a result of filing a whistleblower claim.
Take the next step
"The IRS is required by law to
pay you. The question is whether
your information qualifies."
the law entitles you to an award. Begin with a confidential
evaluation.