IRS Whistleblower Program Improvement Act

This bill, known as the IRS Whistleblower Program Improvement Act, strengthens protections and incentives for individuals who report tax violations to the Internal Revenue Service. It ensures that whistleblower award decisions are reviewed de novo by the Tax Court based on the original administrative record and any new evidence, while also granting whistleblowers the right to remain anonymous unless a specific societal interest outweighs the potential harm to them. The legislation further safeguards these awards from budget cuts and mandates that interest be paid on awards if the IRS delays notifying the whistleblower of a preliminary recommendation. Additionally, it requires annual reports to list top tax avoidance schemes revealed by whistleblowers and corrects a technical error regarding attorney fee deductions.