Bill > HR7959

This bill, the IRS Whistleblower Program Improvement Act, aims to enhance the program that rewards individuals who report tax fraud to the Internal Revenue Service (IRS). Key provisions include changing the process for reviewing decisions on whistleblower awards from an "appeal" to a "review" by the Tax Court, allowing for a fresh examination of the case and new evidence, and strengthening whistleblower privacy by permitting them to remain anonymous before the Tax Court unless a compelling societal interest for disclosure is proven. The bill also mandates that the IRS include a list and descriptions of the top tax avoidance schemes reported by whistleblowers in their annual reports, and it introduces interest payments on delayed whistleblower awards, calculated from a specific point after tax collection is complete and final agreements are reached. Finally, it clarifies that attorney's fees related to whistleblower claims can be deducted, aligning with broader tax provisions.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/7959/all-info