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HR 1300 118th 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 2023

Introduced: March 1, 2023 Introduced by: Kelly, Mike Republican · Pennsylvania See on congress.gov
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 1, 2023
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.
Mar 1, 2023
Introduced in House
 Plain-English summary Congressional Research Service

IRS Whistleblower Program Improvement Act of 2023

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;
  • allows whistleblowers anonymity in proceedings before the Tax Court;
  • 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; 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 March 1, 2023

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