Source document
26 CFR § 301.7623-2 Definitions (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 301.7623-2 (T.D. 9687, effective 12 Aug 2014, corrected 26 Sep 2014): definitions of action, "proceeds based on", related action, collected proceeds (refund netting, amended returns, criminal fines excluded, partial collection), amount in dispute ($2 million) and gross income ($200,000), with worked examples using illustrative dollar amounts (not data). Already in the data: income_threshold rule. Added: $2 million amount-in-dispute threshold and the criminal-fines exclusion.
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)
- Fines count toward the reward basecriminal fines deposited into the Crime Victims Fund are not collected proceeds and cannot fund awardsNoSince 12 Aug 2014 · eCFR 2014United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Minimum sanctions or amount collected to qualifysection 7623(b): tax, penalties, interest, additions to tax and additional amounts in dispute (must exceed)USD 2,000,000Since 12 Aug 2014 · eCFR 2014United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Minimum taxpayer gross incomeregulatory definition (amount in dispute and gross income)USD 200,000Since 12 Aug 2014 · eCFR 2014United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
About the document
What it covers Definitions incl. amount in dispute and gross income thresholds.
Notes Regulation text still says "tax, penalties, interest, additions to tax, and additional amounts in dispute exceed $2,000,000" (pre-2018 wording). T.D. 9687, 79 FR 47266.
Source id usa-ecfr-26cfr301-7623-2-2026 · accessed 3 Oct 2026