Internal Revenue Code IRC 7623(a) |
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Submissions that do not qualify under 7623(b) will be processed under section 7623(a).
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These cases will continue to be considered through regulations appearing at 26 CFR 301.7623-1, the substance of which is reprinted as IRS Publication 733.
The award is at the discretion of the Service, there is no requirement that an award be issued.
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The discretionary award is based on additions to tax, penalties, and other amounts collected as a result of administrative or judicial action resulting from the information provided.
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No minimum statutory award percentage
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No appeal provisions
IRC Section 7623(b)
Informant Award (Whistleblower)
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Page Last Reviewed or Updated: April 15, 2008