View Rule

TTB’s reward for information relating to violations of tax laws administered by the Bureau regulations at 27 CFR 70.41 have been superseded by section 406 of the Tax Relief and Health Care Act of 2006, Public Law 109-432, and by section 41108 of the Balanced Budget Act of 2018, Public Law 115123. Therefore, TTB is revoking this outdated whistleblower reward claims regulation. As set forth in a memorandum of understanding between TTB and the Internal Revenue Service (IRS), all whistleblower reward determinations made under the Internal Revenue Code at 26 U.S.C. 7623 will be made by the IRS Whistleblower Office pursuant to IRS regulations and procedures. Public guidance on making whistleblower reward claims regarding violations of tax laws administered by TTB will be available on the TTB website.