How it works
From tip to award — the complete process
A step-by-step explanation of how information becomes an award under 26 U.S.C. § 7623, from Form 211 filing through collection and payment.
What is the IRS Whistleblower Program?
Federal law requires the IRS to pay you.
-
Identify qualifying information
Your information must be specific, credible, and original — beyond what is publicly available. It must relate to tax fraud or underpayment exceeding $2 million total (tax, penalties, interest).
-
File IRS Form 211
The Application for Award for Original Information is submitted by mail to the IRS Whistleblower Office in Ogden, Utah. Anonymous filing is not permitted — you must identify yourself to the IRS. The IRS will protect your identity to the extent possible under law.
26 U.S.C. § 7623(b)(4) · IRS Form 211 -
IRS evaluates and investigates
The Whistleblower Office reviews submissions for specificity and credibility. If accepted, the IRS audits, investigates, or pursues a judicial action. This phase typically takes two to seven or more years.
-
IRS collects proceeds
An award is triggered only upon actual collection of taxes, penalties, and interest. If the IRS settles, litigates, or otherwise recovers funds using your information, the award clock starts.
-
Award determination
The Whistleblower Office issues a preliminary award determination. You may agree or appeal to the United States Tax Court within 30 days. Final awards are paid directly to the whistleblower.
-
Award payment — 15% to 30%
Once the determination is final, the IRS pays between 15% and 30% of the proceeds collected. The award is mandatory under § 7623(b) — not discretionary — once the statutory requirements are satisfied.
"The IRS is required by law to
pay you. The question is whether
your information qualifies."
2–7+ Years, typical timeline
The IRS Whistleblower Program is not a fast process. Collections must occur before an award is paid. Cases that proceed to Tax Court add further delay.
Award reduced to 0–10%
If the whistleblower planned or initiated the tax non-compliance, or if the information was based primarily on public sources, the IRS may reduce the award to between 0% and 10%.
What to include in Form 211
- Name and contact information of the taxpayer (if known
- Specific description of the alleged fraud or underpayment
- How and when you learned of the non-compliance
- Documents and evidence supporting the allegation
- Estimated tax amounts involved
Take the next step
"The IRS is required by law to
pay you. The question is whether
your information qualifies."
the law entitles you to an award. Begin with a confidential
evaluation.