NEW FIELD DIRECTIVES ON WHISTLEBLOWER CLAIMS11 / 11 / 2012
New Field Directives on IRS Whistleblower Program--June 20, 2012
The IRS has issued a field directive establishing key principles behind certain operating guidelines for the IRS Whistleblower Program. Under this field directive, the key principles are that (1) IRS Whistleblowers provide valuable leads, and often offer insights into taxpayer activity and as such, the IRS will act on specific and credible information regarding tax compliance issues when that information can be corroborated; (2) timely action by the IRS Whistleblower Officer is essential, inclusive of legal review of any evidentiary issues; (3) when the IRS Whistleblower has insights and information that can be of assistance to the IRS to understand complex issues and hidden relationships, a debriefing of the whistleblower is critical and the IRS ought to consider implementation of 6103(n) contracts for services.
As part of this field directive, claims received should be evaluated by the IRS Whistleblower Office within 90 days, with review by SME (subject matter experts) within 90 days of receipt, and whistleblowers notified of award determination within 90 days of when collected proceeds can be finally determined. Source: Tax Notes Today, June 22, 2012, 2012 TNT 121-15.