Protections
Federal law protects your identity, your employment, and your right to appeal
A precise account of the statutory protections available to IRS whistleblowers under 26 U.S.C. § 7623 and the IRS Whistleblower Protection Act.
Federal protections
How the law protects you before, during, and after.
Federal law provides multiple layers of protection for IRS whistleblowers. These are statutory rights — not policy promises — and they apply regardless of whether your claim ultimately results in an award.
Identity protection
The IRS is required to protect the identity of the whistleblower to the extent possible under law. The IRS will not publicly disclose the whistleblower’s identity in connection with the award.
Anti-retaliation provisions
The IRS Whistleblower Protection Act prohibits employers from retaliating against employees who report suspected tax fraud. Remedies include reinstatement, double back pay, and special damages.
Award appeal rights
If the IRS denies or reduces an award, the whistleblower has the right to appeal the determination to the United States Tax Court within 30 days of the determination letter.
Privilege and confidentiality
Disclosures made in the course of filing a whistleblower claim are protected from use in any criminal proceeding against the whistleblower when made in good faith.
Good faith disclosures
Information disclosed in good faith in connection with a whistleblower submission is generally protected from use in criminal proceedings against the whistleblower, within the scope of the disclosure.
Limitations on identity disclosure
In cases that proceed to trial, maintaining complete anonymity may not be possible. The IRS may be compelled by legal process to disclose the whistleblower’s identity. Legal counsel is advisable in complex matters.
Remedies for retaliation
A whistleblower who suffers retaliation may file a complaint with the Secretary of Labor. Available remedies include reinstatement, double back pay with interest, and compensation for litigation costs and attorney’s fees.
What the IRS cannot do
- Publicly disclose the whistleblower's identity in connection with the award
- Retaliate against a government employee for reporting tax fraud through proper channels
- Deny a mandatory award once the statutory requirements are met
- Refuse to provide a written award determination that can be appealed