RIN Data
| TREAS/IRS | RIN: 1545-BL08 | Publication ID: 2012 |
| 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: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed 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 | |
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Legal Deadline:
None |
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Timetable:
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| Additional Information: REG-141066-09 Drafting attorney: Meghan M. Mahaney (202) 622-7950 Reviewing attorney: Robert T. Wearing (202) 622-4570 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 | |
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Agency Contact: Meghan M. Howard Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5300, Washington, DC 20224 Phone:202 317-5279 Fax:855 591-7865 Email: meghan.m.howard@irscounsel.treas.gov |
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