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S. 625 118th Congress Senate

IRS Whistleblower Program Improvement Act of 2023

Official title: A bill to amend the Internal Revenue Code of 1986 to modify and reform rules relating to investigations and whistleblowers, and for other purposes.

Introduced: March 2, 2023 Introduced by: Chuck Grassley Republican · Iowa See on congress.gov
Taxation Administrative remediesCongressional oversightDepartment of the TreasuryExecutive agency funding and structure
More subjectsShow fewer subjects
Government studies and investigationsInterest, dividends, interest ratesInternal Revenue Service (IRS)Judicial review and appealsLegal fees and court costsRight of privacySpecialized courtsTax administration and collection, taxpayers
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 2, 2023
Read twice and referred to the Committee on Finance.
Mar 2, 2023
Introduced in Senate
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 Latest action March 2, 2023

Read twice and referred to the Committee on Finance.

 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.
 Related & companion bills 2
  • HR 1336 Identical bill IRS Whistleblower Program Improvement Act of 2023
  • HR 1300 IRS Whistleblower Program Improvement Act of 2023
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Wicker, Roger F.
Mississippi · Mar 2, 2023
 D
Wyden, Ron
Oregon · Mar 2, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). S. 625: IRS Whistleblower Program Improvement Act of 2023. 118th Congress. Open America. https://openamerica.io/bill/118-S-625/
MLA
"S. 625: IRS Whistleblower Program Improvement Act of 2023." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-625/.
Bluebook (legal)
S. 625, 118th Cong. (2026), https://openamerica.io/bill/118-S-625/.
Markdown link
[S. 625: IRS Whistleblower Program Improvement Act of 2023](https://openamerica.io/bill/118-S-625/)
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