![]() ![]() An individual who is or was required by Federal law or regulation to disclose the information or who is or was precluded by Federal law or regulation from disclosing the information.An individual who obtained the information through the individual's official duties as an employee of the Federal Government, or who is acting within the scope of those official duties as an employee of the Federal Government.An individual who is an employee of the Department of Treasury or was an employee of the Department of Treasury when the individual obtained the information on which the claim is based.The following individuals are not eligible to file a claim for award or receive an award under section 7623: The Whistleblower Office will reject any claim for award filed by an ineligible whistleblower and will provide written notice of the rejection to the whistleblower. Individuals must then mail the Form 211 with supporting documentation to:Īny individual, other than an individual described below, is eligible to file a claim for award and to receive an award under section 7623. ![]() The whistleblower's original signature on the declaration under penalty of perjury (a representative cannot sign Form 211 for the whistleblower) and the date of signature.A complete description of the whistleblower's present or former relationship (if any) to the subject of the claim (for example, family member, acquaintance, client, employee, accountant, lawyer, bookkeeper, customer).An explanation of how and when the whistleblower became aware of the information that forms the basis of the claim.A description of documents or supporting evidence not in the whistleblower's possession or control, and their location. ![]() Information to support the narrative, such as copies of books and records, ledger sheets, receipts, bank records, contracts, emails, and the location of assets.A description of the alleged tax noncompliance, including a written narrative explaining the issue(s).Individuals must use IRS Form 211, Application for Award for Original Information PDF, and ensure that it contains the following: Awards are fairly determined and timely paid.Whistleblowers receive required notifications timely and.IRS compliance functions receive and consider specific, timely, and credible whistleblower claims that identify non-compliance with tax laws or other laws the IRS is authorized to administer, enforce, or investigate. ![]() To effectively administer the IRS Whistleblower Program by ensuring: To effectively promote voluntary compliance and reduce the tax gap by providing excellent service to whistleblowers, taxpayers, and other stakeholders.
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