Source document
Public Law 109-432: Tax Relief and Health Care Act of 2006 (120 Stat. 2922)
Has everything in it been taken?
CompleteReviewed 8 Oct 2026
Reviewed. Everything in it that belongs in the tables has been taken.
What the document holds
Tax Relief and Health Care Act of 2006 (Pub. L. 109-432, 275 pp.). In scope only sec. 406 "Whistleblower reforms" (PDF pp. 38-40): new IRC 7623(b) mandatory awards of 15-30% of collected proceeds (max 10% if based principally on public disclosures; reduction or denial for planners/initiators), 30-day appeal to the Tax Court, thresholds ($200,000 gross income for individuals; $2,000,000 in dispute), no contract needed, counsel allowed, perjury attestation, attorney-fee deduction, Whistleblower Office guidance within 12 months, annual report to Congress; applies to information provided on or after enactment. The rest of the act (tax extenders, health care, trade) is out of scope; no other whistleblower or informant provisions found by search. Event already recorded; added 8 rules.
What it supports
9 rows on this site come from this document. Each one opens with the page and the exact words.
Reward rules (8)
- Anonymous reports allowedinformation for a 7623(b) award must be submitted under penalty of perjury (7623(b)(6)(C))NoSince 20 Dec 2006 · US Congress 2006United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Award is discretionarysection 7623(b) awards when the Secretary proceeds with an action based on the informationNoSince 20 Dec 2006 · US Congress 2006United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Maximum award sharecollected proceeds under new section 7623(b)(1)30%Since 20 Dec 2006 · US Congress 2006United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Maximum award shareaction based principally on public disclosures (hearings, government reports, news media), unless the individual is the original source (7623(b)(2))10%Since 20 Dec 2006 · US Congress 2006United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Minimum award sharecollected proceeds (incl. penalties, interest, additions to tax) under new section 7623(b)(1)15%Since 20 Dec 2006 · US Congress 2006United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Minimum sanctions or amount collected to qualifytax, penalties, interest, additions to tax and additional amounts in dispute (7623(b)(5)(B))USD 2,000,000Since 20 Dec 2006 · US Congress 2006United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Minimum taxpayer gross incomeindividual taxpayer gross income in any taxable year subject to the action (7623(b)(5)(A))USD 200,000Since 20 Dec 2006 · US Congress 2006United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Time limit to file a claimappeal of an award determination to the Tax Court (7623(b)(4))30 daysSince 20 Dec 2006 · US Congress 2006United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
About the document
What it covers Section 406 IRS whistleblower reforms
Source id usa-congress-pl109-432-2006 · accessed 3 Oct 2026