What Is the IRS Whistleblower Program?

The IRS Whistleblower Program allows individuals who have information about tax fraud, tax evasion, or other tax law violations to report that information and potentially receive a monetary award based on taxes actually collected as a result. For larger cases — where the taxes, penalties, and interest collected exceed $2 million, or where the target is an individual with more than $200,000 in annual gross income — the whistleblower is entitled to receive between 15% and 30% of the total amount collected. The program also offers discretionary awards for smaller cases, though at lower percentages. Whistleblowers submit their information to the IRS using Form 211, and the IRS handles the investigation independently. The program has resulted in over $6 billion in collections and hundreds of millions in awards to whistleblowers. Protections for whistleblowers who report tax fraud are more limited than in some other whistleblower programs, so it's worth consulting an attorney before submitting a claim.