• Submissions that do not qualify under 7623(b) will be processed under section 7623(a).
• 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.
• 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.
• No minimum statutory award percentage
• No appeal provisions

IRC Section 7623(b)

Informant Award (Whistleblower)