IRS Whistleblower Program Improvement Act of 2023

The IRS Whistleblower Program Improvement Act of 2023 updates the IRS program that compensates individuals for reporting tax fraud. It requires the Tax Court to review award decisions from the start (not as an appeal) using all available evidence, exempts whistleblower awards from automatic budget cuts, and mandates court confidentiality for whistleblowers unless a strong public interest outweighs privacy concerns. The bill also requires the IRS to publish an annual list of the top tax avoidance schemes reported by whistleblowers and adds interest to delayed payments beyond 12 months. These changes directly affect whistleblowers, the IRS, and the Tax Court by strengthening protections, transparency, and timely compensation.