Source document
26 CFR § 301.7623-4 Amount and payment of 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 301.7623-4 (T.D. 9687, effective 12 Aug 2014): how award percentages are set - positive and negative factors; 15-30% for substantial contribution (start at 15%, steps 18/22/26/30%); up to 10% for public-disclosure cases (start at 1%, steps 0/1/4/7/10%); reductions for planners and initiators (primary 67-100%, significant 34-66%, moderate 0-33%; denial on conviction); multiple and joint whistleblowers; payment only after final determination of tax; awards taxable. Worked examples use illustrative facts (one illustrative $3 million figure, not data). Already in the data: award_pct_min 15 and award_pct_max 30 rules and the 2014 effective-date event. Added: 10% cap and 0% floor for public-disclosure cases, three reduction bands, Tax Court appeal window.
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)
- Maximum award reductionwhistleblower who planned and initiated the underlying acts, primary role: award percentage reduced by 67% to 100%100%Since 12 Aug 2014 · eCFR 2014United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Maximum award reductionwhistleblower who planned and initiated the underlying acts, significant role: award percentage reduced by 34% to 66%66%Since 12 Aug 2014 · eCFR 2014United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Maximum award reductionwhistleblower who planned and initiated the underlying acts, moderate role: award percentage reduced by 0% to 33%33%Since 12 Aug 2014 · eCFR 2014United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Maximum award shareall awards under section 7623 for substantial contribution (regulation framework)30%Since 12 Aug 2014 · eCFR 2014United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Maximum award shareless substantial contribution: action based principally on disclosures from hearings, government reports or the news media, whistleblower not the original source10%Since 12 Aug 2014 · eCFR 2014United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Minimum award shareall awards under section 7623 (both (a) and (b)) for substantial contribution; analysis starts at 15% and may rise to 22% or 30%15%Since 12 Aug 2014 · eCFR 2014United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Minimum award shareless substantial contribution (public-disclosure cases): analysis starts at 1% and may rise to 4, 7 or 10% or fall to 7, 4, 1% or zero0%Since 12 Aug 2014 · eCFR 2014United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Time limit to file a claimappeal of an award determination to the Tax Court30 daysSince 12 Aug 2014 · eCFR 2014United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
About the document
What it covers Award percentage framework (15/22/30, reductions to 26/22/18/15), less-substantial-contribution awards, payment timing.
Notes T.D. 9687, 79 FR 47270. Applies to information submitted on or after 12 Aug 2014 and open 7623(b) claims.
Source id usa-ecfr-26cfr301-7623-4-2026 · accessed 3 Oct 2026