What does Preamble of IRS Whistleblower Program Improvement Act do?

This bill aims to provide additional support to whistleblowers. The focus of the support is for whistleblowers reporting information about noncompliance with Federal tax laws.

What does SHORT TITLE. of IRS Whistleblower Program Improvement Act do?

This bill is formally titled the IRS Whistleblower Program Improvement Act.

What does STANDARD AND SCOPE OF REVIEW OF WHISTLEBLOWER AWARD of IRS Whistleblower Program Improvement Act do?

This section amends the Internal Revenue Code of 1986 regarding whistleblower award determinations The Tax Court reviews whistleblower award determinations de novo based on the administrative record and new evidence The amendments apply to pending or newly filed petitions under section 7623(b)(4) after the enactment date

What does EXEMPTION FROM SEQUESTRATION. of IRS Whistleblower Program Improvement Act do?

This section amends the Balanced Budget and Emergency Deficit Control Act of 1985. It redesignates subsection (k) of Section 255 as subsection (l). It adds a new subsection (k) to Section 255, exempting awards authorized under section 7623 of the Internal Revenue Code of 1986 from reduction under sequestration orders. The amendment applies to sequestration orders issued after the date of enactment of this Act.

What does WHISTLEBLOWER PRIVACY PROTECTIONS. of IRS Whistleblower Program Improvement Act do?

This section amends section 7623(b) of the Internal Revenue Code of 1986 to provide whistleblower privacy protections before the Tax Court. Under the amendment, a whistleblower may proceed anonymously before the Tax Court unless the Tax Court finds a societal interest in disclosing the whistleblower's identity outweighs potential harm to the whistleblower. The amendment applies to petitions filed with the Tax Court that are pending on or filed on or after the date of enactment of this Act.

What does MODIFICATION OF IRS WHISTLEBLOWER REPORT. of IRS Whistleblower Program Improvement Act do?

This section modifies Section 406(c) of division A of the Tax Relief and Health Care Act of 2006. The modification requires reports to include a list and descriptions of the top tax avoidance schemes disclosed by whistleblowers. The number of tax avoidance schemes listed shall not exceed 10 per year. The amendments apply to reports for fiscal years ending after the enactment of this Act.

What does INTEREST ON WHISTLEBLOWER AWARDS. of IRS Whistleblower Program Improvement Act do?

This section amends Section 7623(b) of the Internal Revenue Code of 1986 to include interest on whistleblower awards. Interest accrues on awards if the Secretary has not provided notice of a preliminary award recommendation before the applicable date. The applicable date is 12 months after proceeds from actions are collected and either the statutory period for filing a refund claim has expired or the taxpayers and Secretary have finalized the liabilities. Interest does not accrue after the Secretary provides notice of a preliminary award recommendation. The amendments take effect 180 days after the date of enactment of this Act. If the Secretary has not provided notice and the applicable date has passed as of the enactment date, the applicable date is adjusted to 12 months after the enactment date.

What does CORRECTION REGARDING DEDUCTIONS FOR ATTORNEY'S FEES. of IRS Whistleblower Program Improvement Act do?

This section amends Section 62(a)(21)(A)(i) of the Internal Revenue Code of 1986. The amendment strikes '7623(b)' and inserts '7623' within that section. The amendment applies to taxable years ending after the date of the Act's enactment.

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IRS Whistleblower Program Improvement Act

Last updated: 5/21/2026 · Introduced: 5/21/2026

Author: Chuck Grassley (R-IA)

TL;DR (AI)

This bill allows the U.S. Tax Court to review whistleblower award determinations based on the full administrative record and new evidence.
It protects the privacy of whistleblowers in Tax Court proceedings, allowing them to remain anonymous unless a compelling societal interest outweighs potential harm.
The bill requires the IRS to report on the top tax avoidance schemes disclosed by whistleblowers and exempts whistleblower awards from federal budget sequestration.

119th Congressin committeeS. 3931(In Committee)Official page

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Includes provisions on preamble, short title., and 6 more.

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