Taxpayers who give the IRS Whistleblower Office (WBO) information about unpaid taxes may qualify for cash awards. To be eligible, tips must be credible and specific, relate to tax underpayments or violations of tax laws and be used to collect proceeds. One individual submitted a claim that targeted taxpayers based on 36 broad categories of violations. To bolster the claim, the tipster sought documents from the IRS. The WBO denied that request for reasons including that the documents had been previously provided. Also, the targeted taxpayers had already used the IRS Voluntary Disclosure Program to file delinquent tax returns and pay the taxes owed. The WBO denied the claim. (TC Memo 2024-22)
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