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IRS Whistleblower Program Improvement Act of 2023
12/15/2023, 3:55 PM
Summary of Bill HR 1336
Bill 118 hr 1336, also known as the IRS Whistleblower Program Improvement Act of 2023, aims to enhance the effectiveness of the Internal Revenue Service (IRS) Whistleblower Program. The bill seeks to encourage individuals to report tax fraud and other violations by providing protections and incentives for whistleblowers.
One key provision of the bill is the establishment of a Whistleblower Office within the IRS, which will be responsible for receiving and processing whistleblower claims. This office will also be tasked with ensuring that whistleblowers are treated fairly and that their identities are protected.
Additionally, the bill includes measures to increase the rewards available to whistleblowers who provide valuable information to the IRS. Under the new provisions, whistleblowers may be eligible to receive up to 30% of the proceeds collected by the IRS as a result of their information. Furthermore, the bill includes provisions to streamline the process for submitting whistleblower claims and to improve communication between the IRS and whistleblowers. This is intended to make it easier for individuals to come forward with information about tax fraud and other violations. Overall, the IRS Whistleblower Program Improvement Act of 2023 aims to strengthen the IRS's ability to combat tax fraud and other violations by incentivizing and protecting whistleblowers. The bill seeks to create a more effective and efficient process for reporting and investigating potential violations, ultimately leading to increased compliance with tax laws and greater revenue collection for the government.
One key provision of the bill is the establishment of a Whistleblower Office within the IRS, which will be responsible for receiving and processing whistleblower claims. This office will also be tasked with ensuring that whistleblowers are treated fairly and that their identities are protected.
Additionally, the bill includes measures to increase the rewards available to whistleblowers who provide valuable information to the IRS. Under the new provisions, whistleblowers may be eligible to receive up to 30% of the proceeds collected by the IRS as a result of their information. Furthermore, the bill includes provisions to streamline the process for submitting whistleblower claims and to improve communication between the IRS and whistleblowers. This is intended to make it easier for individuals to come forward with information about tax fraud and other violations. Overall, the IRS Whistleblower Program Improvement Act of 2023 aims to strengthen the IRS's ability to combat tax fraud and other violations by incentivizing and protecting whistleblowers. The bill seeks to create a more effective and efficient process for reporting and investigating potential violations, ultimately leading to increased compliance with tax laws and greater revenue collection for the government.
Congressional Summary of HR 1336
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.
Read the Full Bill
Current Status of Bill HR 1336
Bill HR 1336 is currently in the status of Bill Introduced since March 3, 2023. Bill HR 1336 was introduced during Congress 118 and was introduced to the House on March 3, 2023. Bill HR 1336's most recent activity was Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. as of March 3, 2023
Bipartisan Support of Bill HR 1336
Total Number of Sponsors
1Democrat Sponsors
0Republican Sponsors
1Unaffiliated Sponsors
0Total Number of Cosponsors
2Democrat Cosponsors
2Republican Cosponsors
0Unaffiliated Cosponsors
0Policy Area and Potential Impact of Bill HR 1336
Primary Policy Focus
TaxationAlternate Title(s) of Bill HR 1336
IRS Whistleblower Program Improvement Act of 2023
IRS Whistleblower Program Improvement Act of 2023
To amend the Internal Revenue Code of 1986 to modify and reform rules relating to investigations and whistleblowers, and for other purposes.
Comments
Sponsors and Cosponsors of HR 1336
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