To authorize appropriations for the purpose of establishing an office within the Internal Revenue Service to focus on violations of the internal revenue laws by persons who are under investigation…
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Authorizes appropriations to establish an office in the Internal Revenue Service (IRS) to focus on violations of tax law by individuals under investigation for criminal commercial sex activity.
Amends the Internal Revenue Code to: (1) revise requirements for making awards to individuals who disclose tax law violations to the IRS (whistleblowers); and (2) increase criminal monetary and other penalties for attempts to evade or defeat tax, willful failure to file a tax return, supply information, or pay tax, aggravated failure to file tax returns, fraud and false statements, and underpayment or overpayment of tax due to fraud.
Establishes in the IRS a Whitleblower Office to analyze whistleblower information and manage the whistleblower awards program.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
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U.S. Congress. (2026). H.R. 6107: To authorize appropriations for the purpose of establishing an office within the Internal Revenue Service to focus on violations of the internal revenue laws by persons who are under investigation for conduct relating to commercial sex acts, to establish a Whistleblower Office within the Internal Revenue Service, and to increase the criminal monetary penalty limitations for the underpayment or overpayment of tax due to fraud.. 109th Congress. Open America. https://openamerica.io/bill/109-HR-6107/
"H.R. 6107: To authorize appropriations for the purpose of establishing an office within the Internal Revenue Service to focus on violations of the internal revenue laws by persons who are under investigation for conduct relating to commercial sex acts, to establish a Whistleblower Office within the Internal Revenue Service, and to increase the criminal monetary penalty limitations for the underpayment or overpayment of tax due to fraud.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-6107/.
H.R. 6107, 109th Cong. (2026), https://openamerica.io/bill/109-HR-6107/.
[H.R. 6107: To authorize appropriations for the purpose of establishing an office within the Internal Revenue Service to focus on violations of the internal revenue laws by persons who are under investigation for conduct relating to commercial sex acts, to establish a Whistleblower Office within the Internal Revenue Service, and to increase the criminal monetary penalty limitations for the underpayment or overpayment of tax due to fraud.](https://openamerica.io/bill/109-HR-6107/)