Source document
26 CFR § 301.7623-1 General rules, submitting information on underpayments of tax or violations of the internal revenue laws, and filing claims for award (eCFR, current as of 1 Oct 2026)
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
26 CFR 301.7623-1 (T.D. 9687, effective 12 Aug 2014): discretionary 7623(a) and mandatory 7623(b) awards paid from collected proceeds, ineligible whistleblowers, how to submit information and file Form 211 (name, TIN, penalty-of-perjury declaration; no filing on behalf of another person), perfecting claims, assistance, confidentiality, effective date. Already in the data: anonymous_filing rule. Added: two discretionary rules (7623(a) yes, 7623(b) no). The 2014 effective-date event is already recorded from 301.7623-4. No numbers otherwise.
What it supports
3 rows on this site come from this document. Each one opens with the page and the exact words.
Reward rules (3)
- Anonymous reports allowedForm 211 must give the whistleblower name and a signed penalty-of-perjury declaration0Since 12 Aug 2014 · eCFR 2014United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Award is discretionarysection 7623(a) awards ("may pay ... in a suitable amount")1Since 12 Aug 2014 · eCFR 2014United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Award is discretionarysection 7623(b) awards when the requirements of 7623(b)(5)-(6) are met and the IRS proceeds with an action0Since 12 Aug 2014 · eCFR 2014United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
About the document
What it covers Filing rules: Form 211, penalty-of-perjury declaration.
Notes Downloaded via eCFR versioner API (XML), point-in-time 2026-10-01. T.D. 9687, 79 FR 47264.
Source id usa-ecfr-26cfr301-7623-1-2026 · accessed 3 Oct 2026