1545-BN75 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Claims for Award for Information Relating to Detecting Underpayments of Tax or Violations of the Internal Revenue Laws; Ineligible Whistleblowers; Whistleblower Office Authority

This regulatory action will clarify that spouses and dependents of IRS employees are not eligible to file claims for award.  This regulatory action will clarify the time period for filing claims for award.  This regulatory act will confirm that the term Whistleblower Office refers to any officer or employee of the IRS with delegated authority to perform an act authorized by or relating to section 7623.  This regulatory act provides needed guidance to the general public as well as officers and employees of the IRS who review claims under section 7623.    

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No Other 26 CFR 301.7623-1 26 CFR 301.7623-2 26 U.S.C. 7805 26 U.S.C. 7623 No NPRM 06/00/2018 REG-127395-16 (NPRM) Drafter attorney: Melissa Jarboe (202) 317-5438 Reviewer attorney: Robert Wearing (202) 317-5407 Treasury attorney: Brendan O'Dell (202) 622-1868 CC:PA:05 No No None No No No No Melissa Jarboe Attorney 1545 Internal Revenue Service IRS 202 317-5438 202 317-5410 melissa.a.jarboe@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224