IRS Whistleblower Program Improvement Act of 2023
The IRS Whistleblower Program Improvement Act of 2023 (HR 1336) makes several key changes to the IRS whistleblower program. It requires Tax Court reviews of award decisions to be "de novo" (full new review) based on the original record, exempts whistleblower awards from budget sequestration cuts, and strengthens privacy protections by allowing whistleblowers to proceed anonymously in court unless a "heightened societal interest" justifies disclosure. The bill also mandates that the IRS annually report the top 10 tax avoidance schemes identified by whistleblowers and adds interest to delayed awards starting 12 months after tax collection is finalized. These changes directly affect whistleblowers reporting tax fraud, the IRS, and Tax Court proceedings.
Bill status
in committee
1 of 4 stages cleared
Introduction
Mar 2023
Committee Review
Floor Vote
President
Introduced Mar 3, 2023
Last action Mar 3, 2023
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Full legislative history
Actions timeline
Total actions
2
Key actions
0
Committee
1
Mar 3, 2023
Committee
Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
lower
Mar 3, 2023
Introduced
Introduced in House
lower
1 primary · 1 co-sponsor
Sponsors
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