SENATE 625118th CongressRead twice and referred to the Committee on Finance.
IRS Whistleblower Program Improvement Act of 2023
- Last Action
- 3/2/2023
Actions
- 2023-03-02Read twice and referred to the Committee on Finance.
- 2023-03-02Introduced in Senate
CRS Summary
As of 2023-03-02 (00)
IRS Whistleblower Program Improvement Act of 2023
This bill modifies provisions of the Internal Revenue Code relating to whistleblower protections. Specifically, the bill
- revises the standard for review of whistleblower awards in the Tax Court to require a de novo review standard (currently, the standard is abuse of discretion);
- exempts whistleblower awards from reductions due to budget sequestration;
- allows whistleblowers anonymity in proceedings before the Tax Court;
- modifies the Internal Revenue Service (IRS) whistleblower report to require inclusion of a list and description of the top 10 tax avoidance schemes disclosed by whistleblowers;
- requires the IRS to pay interest on whistleblower awards if not paid within one year of receipt of proceeds collected from whistleblower disclosures; and
- allows payment of the attorney fees of whistleblowers regardless of whether the whistleblower award was paid through the mandatory or the discretionary whistleblower award program.
Cosponsors (3)
- Ron Wyden (D-OR)
- Roger Wicker (R-MS)
- Ben Cardin (D-MD)
Subjects
- Administrative remedies
- Congressional oversight
- Department of the Treasury
- Executive agency funding and structure
- Government studies and investigations
- Interest, dividends, interest rates
- Internal Revenue Service (IRS)
- Judicial review and appeals
- Legal fees and court costs
- Right of privacy
- Specialized courts
- Tax administration and collection, taxpayers
Sourced from Congress.gov (public domain).
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.