12/03/2019 Representing the Whistleblower/Best Practices for Preparing Form 211 

Three Free NY & NJ CLE, CPE, and EA CE Credits

The IRS Whistleblower Office pays money to people who blow the whistle on persons who do not pay the tax that they owe. If the IRS uses the information provided by the whistleblower, it can award the whistleblower up to 30 percent of the tax, penalty and other amounts it collects.

The IRS only pays awards for specific and credible information that results in the collection of taxes, penalties, interest or other amounts from the noncompliant taxpayer.  By contrast, the IRS does not pay for educated guesses or unsupported speculation.

The seminar reviews the statutes, regulations, IRM sections and cases on Sections 7623(a) and (b) and recommends best practices for preparing Form 211: Application for Award for Original Information