Source document
IRS Whistleblower Program Fiscal Year 2014 Annual Report to the Congress (Publication 5241)
Has everything in it been taken?
CompleteReviewed 9 Oct 2026
Reviewed. Everything in it that belongs in the tables has been taken.
What the document holds
IRS Whistleblower Program FY2014 report to Congress (24 pp.): executive summary (record 14,365 claims; 101 awards totalling $52,281,628 before a $3,764,722 sequestration cut, 16.9 percent of collections); program history and rules; final regulations 12 Aug 2014 and Deputy Commissioner memo 20 Aug 2014 (events already recorded); eleven 7623(b) payments since FY2011; staffing (40 to 43, out of scope); legislative proposals; Appendix A statute; Table 1 claims received and open by year of receipt (pre-2010 to 2014, as of 14 May 2015); Table 2 FY2014 receipts by operating division and claim type; Table 3 FY2014 closures by reason and year of receipt (80 percent received in FY2013-14); Table 4 open potential-7623(b) claims by 21 statuses; Table 5 days in status; Table 6 awards FY2010-2014 incl. collections over $2 million and percentages. Added: Table 1 total, Table 2 by division, Table 3 by year of receipt, Tables 4-5 in full, Table 6 over-$2-million and percentage rows, the 80 percent statement, restated rules. All tables add up. The rise of 3,845 claims on FY2013 is a difference and is not recorded. Note: Table 6 award amounts are before sequestration (the FY2014 rows already in the data carry no before_sequestration flag). Rules restated from other sources are now recorded from this document too (decision 8).
What it supports
354 rows on this site come from this document. Each one opens with the page and the exact words.
Other documents give different figures in 20 cases involving this one. Both are kept.
Numbers (339)
- Average reward rate16.9%FY2014 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Average reward rate14.6%FY2013 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Average reward rate21.2%FY2012 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Average reward rate16.7%FY2011 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Average reward rateSubsection: 7623a4.0%FY2010 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (amount)USD 52,281,628FY2014 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (amount)Item: Sequestration reductionUSD 3,764,722FY2014 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (amount)USD 52,281,628FY2014 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (amount)USD 53,054,302FY2013 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (amount)USD 125,355,799FY2012 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (amount)USD 8,008,430FY2011 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (amount)Subsection: 7623aUSD 18,746,327FY2010 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)101 awardsFY2014 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)101 awardsFY2014 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)Item: Collections over 2 millionLimit: 9 awardsFY2014 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)122 awardsFY2013 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)Item: Collections over 2 million6 awardsFY2013 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)128 awardsFY2012 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)Item: Collections over 2 million12 awardsFY2012 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)97 awardsFY2011 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)Item: Collections over 2 million4 awardsFY2011 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)Subsection: 7623a97 awardsFY2010 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)Subsection: 7623a · Item: Collections over 2 millionLimit: 9 awardsFY2010 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)Subsection: 7623b11 awards2011-2014 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Claims closed6,520 claimsFY2014 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Claims closedReason: Award paid238 claimsFY2014 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Claims closedReason: Allegations unclear non specific514 claimsFY2014 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Claims closedReason: Issues below threshold for irs action662 claimsFY2014 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Claims closedReason: Information already known271 claimsFY2014 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Claims closedReason: Lack of resources other priorities78 claimsFY2014 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Claims closedReason: Examination result was no change124 claimsFY2014 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Claims closedReason: Examination result on whistleblower issues was no change57 claimsFY2014 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Claims closedReason: No collected proceeds78 claimsFY2014 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Claims closedReason: No tax issue2,584 claimsFY2014 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Claims closedReason: Insufficient time remaining on statute of limitations131 claimsFY2014 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Claims closedReason: Statute of limitations expired before whistleblower information was submitted163 claimsFY2014 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Claims closedReason: Closed other1,620 claimsFY2014 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Claims closedReason: Award paid · Receipt year: Pre-200759 claimsFY2014 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Claims closedReason: Award paid · Receipt year: 20079 claimsFY2014 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Claims closedReason: Award paid · Receipt year: 200818 claimsFY2014 · IRS 2015Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
Showing 40 of 339. See all 339 in the table
Reward rules (13)
- Anonymous reports allowedsection 7623(b)(6)(C): information must be submitted under penalty of perjury0Since 20 Dec 2006 · IRS 2015United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Award is discretionarysection 7623(b) awards (IRS generally required to pay)0Since 20 Dec 2006 · IRS 2015United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Award is discretionaryawards before the 2006 amendments1Until 19 Dec 2006 · IRS 2015United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Budget sequestration cut to award paymentsaward payments made in FY20147.2%1 Oct 2013 – 30 Sep 2014 · IRS 2015United 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 2015United 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 2015United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Maximum award sharesection 7623(b)(2): action based principally on public disclosures (statute reprinted)10%Since 20 Dec 2006 · IRS 2015United 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 2015United 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 2015United 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 2015United 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 2015United 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 2015United 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 2015United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
Timeline (2)
- Deputy Commissioner memo on timely use of whistleblower information20 Aug 2014ContextUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Comprehensive final regulations (26 CFR 301.7623-1 to -4)12 Aug 2014Rule changeUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
About the document
What it covers FY2014: all claims received and open, FY2010-2014 (as of 14 May 2015); FY2014 receipts by division; FY2014 closures by reason; open 7623(b) claims; awards paid FY2010-2014.
Notes Award amounts in the table for FY2014 are before sequestration.
Source id usa-irs-wbo-ar-fy2014 · accessed 3 Oct 2026