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TREAS/IRS | RIN: 1545-BL08 | Publication ID: Spring 2014 |
Title: Awards for Information Relating To Detecting Underpayments of Tax or Violations of the Internal Revenue Laws | |
Abstract: These regulations provide comprehensive guidance for the award program authorized under Internal Revenue Code section 7623, as amended. The regulations provide guidance on submitting information regarding underpayments of tax or violations of the Internal Revenue laws and filing claims for award, as well as on the whistleblower award determination administrative proceeding applicable to claims for award under section 7623(b). The regulations also provide guidance on the determination and payment of awards, and provide definitions of key terms used in section 7623. Finally, the regulations confirm that the Director, officers, and employees of the Whistleblower Office are authorized to disclose return information to the extent necessary to conduct whistleblower award determination administrative proceedings. The regulations provide needed guidance to the general public as well as officers and employees of the IRS who review claims under section 7623. This document also provides notice of a public hearing on the proposed regulations. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: Undetermined | Unfunded Mandates: No |
CFR Citation: 26 CFR 301.7623-1 26 CFR 301.7623-2 26 CFR 301.7623-3 26 CFR 301.7623-4 26 CFR 301.6103(h)(4)-1 | |
Legal Authority: 26 USC 7805 26 USC 7623 26 USC 6103 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-141066-09 Drafting attorney: Melissa Jarboe (202) 317-6833 Reviewing attorney: Robert T. Wearing (202) 317-6833 Treasury attorney: Alexandra Minkovich (202) 622-3505 CC:PA Branch 6 | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Melissa Jarboe Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-5438 Fax:202 317-5410 Email: melissa.a.jarboe@irscounsel.treas.gov |