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April 18, 2018 IRS Whistleblower

How IRS Whistleblower Claims are Filed for Awards

Whistleblowers submitting claims under Sec. 7623(a) or (b) must complete IRS Form 211, Application for Award for Original Information, in order to qualify for the whistleblower award. If they submit claims without completing the form, they will not be eligible for the reward. [1] IRS Form 211 must be completed in […]
May 12, 2017 IRS Whistleblower

Misclassification of Employees May Form the Basis of an IRS Whistleblower Complaint, Part II

In Part I of this blog series, we discussed which taxes employers must withhold from employees, as well as the Internal Revenue Code’s definition of “employee.” In this blog post, we will review the factors that determine whether an individual is an employee or independent contractor and discuss the consequences […]
May 10, 2017 IRS Whistleblower

Misclassification of Employees May Form the Basis of an IRS Whistleblower Complaint, Part I

Under the Internal Revenue Code, employers must withhold federal income tax as well as social security tax from the wages they pay to employees. In addition, employers must pay social security and unemployment taxes on behalf of their employees.[1] “These taxes are known collectively as ’employment taxes.'” Greco v. IRS, 380 F. […]
October 2, 2015 IRS Whistleblower

Combating Tax Fraud: The IRS Whistleblower Program

Much like the whistleblower procedure under the False Claims Act, the Internal Revenue Service maintains a whistleblower program whereby relators can relay information concerning possible tax fraud in exchange for the opportunity to receive a percentage of the ultimate recovery. While it is utilized less than the False Claims Act— […]
April 18, 2014 IRS Whistleblower

IRS Data Reveals Sharp Disparity Between Number of Fraud Reports and Whistleblower Rewards

Noting the success of the federal False Claims Act, Congress enacted a similar IRS whistleblower program in 2007 under the Tax Relief and Healthcare Act, which allows individuals to report tax fraud and evasion in exchange for a possible cut of the eventual recovery. The program has maintained some success […]
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