Source document
IRS Whistleblower Program Fiscal Year 2011 Report to the Congress on the Use of Section 7623 (Publication 5241)
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
IRS Whistleblower Program FY2011 report to Congress (21 pp., Rev. 6-2012): program history and rules (as FY2010); staffing (18 at year end, out of scope); case management and the August 2011 GAO review; guidance (IRM 2010, collected-proceeds regulation: proposed Jan 2011, hearing May 2011, final 22 Feb 2012; 6103(n) contract regulations effective 15 Mar 2011); first 7623(b) awards paid in FY2011 (too few to report separately); 7623(b) submissions and taxpayers FY2007-2011 (Table 1); open 7623(b) claims by status with submissions, taxpayers, whistleblowers and claims (Table 2, parts add to totals); days in current status (Table 3); administrative priorities and legislative issues (FBAR penalties not usable for awards; 85 percent of submissions below thresholds); Table 4 cases received, awards paid, paid claims with collections over $2 million, award amounts, collections and awards as a percentage of collections FY2007-2011; no partial payments in FY2011 (words, not recorded); appendix reprinting section 7623. Added the full Table 2 and Table 3, the over-$2-million and percentage rows of Table 4, the 85 percent share, restated rules and four events.
What it supports
124 rows on this site come from this document. Each one opens with the page and the exact words.
Other documents give different figures in 11 cases involving this one. Both are kept.
Numbers (107)
- Average reward rate16.7%FY2011 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Average reward rateSubsection: 7623a4.0%FY2010 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Average reward rateSubsection: 7623a2.8%FY2009 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Average reward rateSubsection: 7623a14.3%FY2008 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Average reward rateSubsection: 7623a7.5%FY2007 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (amount)USD 8,008,430FY2011 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (amount)Subsection: 7623aUSD 18,746,327FY2010 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (amount)Subsection: 7623aUSD 5,851,608FY2009 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (amount)Subsection: 7623aUSD 22,370,756FY2008 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (amount)Subsection: 7623aUSD 13,600,205FY2007 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)97 awardsFY2011 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)Item: Collections over 2 million4 awardsFY2011 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)Subsection: 7623a97 awardsFY2010 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)Subsection: 7623a · Item: Collections over 2 million9 awardsFY2010 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)Subsection: 7623a110 awardsFY2009 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)Subsection: 7623a · Item: Collections over 2 million5 awardsFY2009 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)Subsection: 7623a198 awardsFY2008 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)Subsection: 7623a · Item: Collections over 2 million8 awardsFY2008 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)Subsection: 7623a227 awardsFY2007 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)Subsection: 7623a · Item: Collections over 2 millionLimit: 12 awardsFY2007 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Days open claims have spent in their current statusSubsection: 7623b · Item: Appeals · Stat: Average200 daysFY2011 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Days open claims have spent in their current statusSubsection: 7623b · Item: Appeals · Stat: Longest596 daysFY2011 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Days open claims have spent in their current statusSubsection: 7623b · Item: Appeals · Stat: Shortest7 daysFY2011 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Days open claims have spent in their current statusSubsection: 7623b · Item: Ci review · Stat: Average842 daysFY2011 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Days open claims have spent in their current statusSubsection: 7623b · Item: Ci review · Stat: Longest1,071 daysFY2011 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Days open claims have spent in their current statusSubsection: 7623b · Item: Ci review · Stat: Shortest604 daysFY2011 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Days open claims have spent in their current statusSubsection: 7623b · Item: Field examination · Stat: Average299 daysFY2011 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Days open claims have spent in their current statusSubsection: 7623b · Item: Field examination · Stat: Longest1,393 daysFY2011 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Days open claims have spent in their current statusSubsection: 7623b · Item: Field examination · Stat: Shortest1 daysFY2011 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Days open claims have spent in their current statusSubsection: 7623b · Item: Sme review · Stat: Average328 daysFY2011 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Days open claims have spent in their current statusSubsection: 7623b · Item: Sme review · Stat: Longest1,003 daysFY2011 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Days open claims have spent in their current statusSubsection: 7623b · Item: Sme review · Stat: Shortest0 daysFY2011 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Days open claims have spent in their current statusSubsection: 7623b · Item: Award evaluation · Stat: Average285 daysFY2011 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Days open claims have spent in their current statusSubsection: 7623b · Item: Award evaluation · Stat: Longest881 daysFY2011 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Days open claims have spent in their current statusSubsection: 7623b · Item: Award evaluation · Stat: Shortest7 daysFY2011 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Days open claims have spent in their current statusSubsection: 7623b · Item: Case suspended · Stat: Average315 daysFY2011 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Days open claims have spent in their current statusSubsection: 7623b · Item: Case suspended · Stat: Longest783 daysFY2011 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Days open claims have spent in their current statusSubsection: 7623b · Item: Case suspended · Stat: Shortest0 daysFY2011 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Days open claims have spent in their current statusSubsection: 7623b · Item: Form 11369 review · Stat: Average214 daysFY2011 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Days open claims have spent in their current statusSubsection: 7623b · Item: Form 11369 review · Stat: Longest1,106 daysFY2011 · IRS 2012Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
Showing 40 of 107. See all 107 in the table
Reward rules (12)
- Award is discretionaryawards before the 2006 amendments1Until 19 Dec 2006 · IRS 2012United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Maximum awardpre-2006 published policy (waived at times under special agreements)USD 10,000,000Until 19 Dec 2006 · IRS 2012United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Maximum award sharesection 7623(a) claims submitted on or after 1 July 2010 (IRM: same criteria and percentages as 7623(b))30%Since 1 Jul 2010 · IRS 2012United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Maximum award sharesection 7623(b) awards, share of collected proceeds30%Since 20 Dec 2006 · IRS 2012United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Maximum award sharesection 7623(b)(2): cases based principally on specific allegations in public sources10%Since 20 Dec 2006 · IRS 2012United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Maximum award sharepre-2006 discretionary policy: awards of 1, 10 or 15 percent of proceeds15%Until 19 Dec 2006 · IRS 2012United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Minimum award sharesection 7623(a) claims submitted on or after 1 July 2010 (IRM: same criteria and percentages as 7623(b))15%Since 1 Jul 2010 · IRS 2012United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Minimum award sharesection 7623(b) awards, share of collected proceeds15%Since 20 Dec 2006 · IRS 2012United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Minimum award sharepre-2006 discretionary policy: awards of 1, 10 or 15 percent of proceeds1%Until 19 Dec 2006 · IRS 2012United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Minimum sanctions or amount collected to qualifysection 7623(b): amounts in disputeUSD 2,000,000Since 20 Dec 2006 · IRS 2012United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Minimum taxpayer gross incomesection 7623(b): individual taxpayer gross income for at least one tax year in questionUSD 200,000Since 20 Dec 2006 · IRS 2012United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Time limit to file a claimappeal of a 7623(b) award determination to the Tax Court30 daysSince 20 Dec 2006 · IRS 2012United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
Timeline (5)
- Tax Court proposes rules to protect taxpayer information in whistleblower cases28 Dec 2011LegalUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- GAO report on the Whistleblower OfficeAug 2011ContextUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Public hearing on proposed "collected proceeds" regulation11 May 2011Rule changeUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Final regulations on contracts with whistleblowers (section 6103(n))15 Mar 2011Rule changeUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- First awards under section 7623(b) paid2011AwardUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
About the document
What it covers FY2011: first 7623(b) awards paid; 7623(b) submissions FY2007-2011 (revised); open 7623(b) claims by status and days in status; awards and collections FY2007-2011.
Notes From this report the award table covers 7623(a) and (b) combined; 7623(b) awards were too few to report separately.
Source id usa-irs-wbo-ar-fy2011 · accessed 3 Oct 2026