HR 4107
117th Congress
House
Taxation
Administrative remedies
Congressional oversight
Department of the Treasury
Executive agency funding and structure
Government studies and investigations
Interest, dividends, interest rates
Internal Revenue Service (IRS)
Judicial review and appeals
Legal fees and court costs
Right of privacy
Specialized courts
Tax administration and collection, taxpayers
IRS Whistleblower Program Improvement Act of 2021
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 23, 2021
Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Jun 23, 2021
Introduced in House
Plain-English summary
IRS Whistleblower Program Improvement Act of 2021
This bill modifies provisions of the Internal Revenue Code relating to whistleblower protections. Specifically, the bill
- revises the standard for review of whistleblower awards in the Tax Court to require a de novo review standard (currently, the standard is abuse of discretion);
- exempts whistleblower awards from reductions due to budget sequestration;
- establishes a rebuttable presumption that whistleblowers would suffer harm if their identities were disclosed in a Tax Court proceeding;
- modifies the Internal Revenue Service (IRS) whistleblower report to require inclusion of a list and description of the top 10 tax avoidance schemes disclosed by whistleblowers;
- requires the IRS to pay interest on whistleblower awards if not paid within one year of receipt of proceeds collected from whistleblower disclosures,
- allows the IRS to retain 3% of whistleblower proceeds (up to $10 million) to pay administrative costs of the whistleblower program; and
- allows payment of the attorney fees of whistleblowers regardless of whether the whistleblower award was paid through the mandatory or the discretionary whistleblower award program.
What's happening now
Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Committees of jurisdiction
2
Cosponsors
1