IRS Whistleblower Program Improvement Act of 2023

The IRS Whistleblower Program Improvement Act of 2023 updates the process for whistleblowers reporting tax fraud to the IRS. It requires the Tax Court to review award decisions from the beginning using the original record and new evidence, exempts whistleblower awards from automatic spending cuts (sequestration), and mandates that whistleblowers remain anonymous in Tax Court unless a strong public interest requires disclosure. The bill also requires the IRS to include a list of the top tax avoidance schemes reported by whistleblowers in its annual report and adds interest to awards if the IRS fails to provide a preliminary award recommendation within 12 months. These changes directly affect whistleblowers who report tax violations and the IRS in handling their cases.