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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
Action Date FR Cite
NPRM  12/18/2012  77 FR 74798   
NPRM Comment Period End  02/19/2013 
Final Action  12/00/2014 
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6833
Fax:202 317-5410

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