IRS vs. SEC vs. CFTC
Three federal programs, one table.
Award ranges, thresholds, anonymity rules, and procedural differences across the three major federal whistleblower award programs.
Federal programs compared
IRS, SEC, and CFTC — side by side.
Three federal agencies operate mandatory whistleblower award programs. Each covers a distinct category of fraud, with different award ranges, thresholds, and procedural rules.
| Feature | IRS Program26 U.S.C. § 7623 | SEC Program15 U.S.C. § 78u-6 | CFTC Program7 U.S.C. § 26 |
|---|---|---|---|
| Award range | 15% – 30% of proceeds | 10% – 30% of sanctions | 10% – 30% of sanctions |
| Minimum threshold | $2 million tax at issue | $1 million in sanctions | $1 million in sanctions |
| Award mandatory | Yes — statutory requirement | Yes — statutory requirement | Yes — statutory requirement |
| Anonymous submission | No — identity required | Yes — through counsel | Yes — through counsel |
| Retaliation protection | Yes — IRS WPA of 2006 | Yes — Dodd-Frank Act | Yes — Dodd-Frank Act |
| Typical processing time | 2 – 7+ years | 1 – 5 years | 1 – 5 years |
| Original source requirement | Yes | Yes | Yes |
| Government employee eligible | Generally no | Generally no | Generally no |
| Who administers awards | IRS Whistleblower Office | SEC Office of Whistleblower | CFTC Whistleblower Office |
| Form filed | IRS Form 211 | SEC Form TCR | CFTC Form WB-APP |
Source: 26 U.S.C. § 7623; 15 U.S.C. § 78u-6; 7 U.S.C. § 26. Table is for informational purposes only and may not reflect recent regulatory changes.
Can I file under more than one program?
Yes, if the same conduct involves both tax fraud and securities violations. Each program requires a separate filing. The awards are independent of each other.
Which program covers my situation?
This site focuses on the IRS program. If your information relates to securities or commodities fraud, consult the SEC or CFTC whistleblower program resources directly.