Source document
IRS Whistleblower Program First Report to Congress (Publication 5241, 6-2008)
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 first report to Congress (11 pp., 24 Jun 2008), covering the Whistleblower Office's first 12 months: prior law and policy (1/10/15 percent, generally not over $10 million), the 2006 law (15-30 percent, 10 percent for public-source cases, $2 million and $200,000 thresholds, 30-day Tax Court appeal), first Director appointed 2 Feb 2007, staffing (eight, out of scope), intake design, Notice 2008-4 and Form 211 (undated here), interim case management, Ogden consolidation, 116 potential 7623(b) submissions to 31 Jan 2008 (24 alleging over $10 million, 29 more without an amount), FY2007 paid claims over $2 million (12) and over $10 million (3), FY2008 priorities, table of cases received, awards paid, award amounts and collections FY2003-2007 with 35 partial payments ($3.2 million), and an appendix reprinting section 7623. Rules, events and the table were already recorded; added the 24/29 submission splits, the over-$10-million count and one event. Rules restated from other sources are now recorded from this document too (decision 8).
What it supports
46 rows on this site come from this document. Each one opens with the page and the exact words.
27 numbers1 programme13 rules5 events
Other documents give different figures in 1 case involving this one. Both are kept.
Numbers (27)
- Awards paid (amount)USD 13,600,205FY2007 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (amount)Item: Partial paymentsUSD 3.2 millionFY2007 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (amount)USD 24,184,458FY2006 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (amount)USD 7,602,685FY2005 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (amount)USD 4,585,143FY2004 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (amount)USD 4,057,476FY2003 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)227 awardsFY2007 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)Item: Collections over 2 million12 awardsFY2007 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)Item: Partial payments35 awardsFY2007 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)Item: Collections over 10 million3 awardsFY2007 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)220 awardsFY2006 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)169 awardsFY2005 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)259 awardsFY2004 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Awards paid (number)190 awardsFY2003 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Money collected thanks to whistleblowersUSD 181,784,287FY2007 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Money collected thanks to whistleblowersUSD 258,590,435FY2006 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Money collected thanks to whistleblowersUSD 93,677,606FY2005 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Money collected thanks to whistleblowersUSD 74,130,794FY2004 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Money collected thanks to whistleblowersUSD 61,556,175FY2003 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Whistleblower tips or submissions received2,751 claimsFY2007 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Whistleblower tips or submissions received4,295 claimsFY2006 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Whistleblower tips or submissions received2,740 claimsFY2005 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Whistleblower tips or submissions received5,380 claimsFY2004 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Whistleblower tips or submissions received4,765 claimsFY2003 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Whistleblower tips or submissions receivedSubsection: 7623b116 submissions2007-01/2008-01 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Whistleblower tips or submissions receivedSubsection: 7623b · Item: Alleged over 10 million24 submissions2007-01/2008-01 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Whistleblower tips or submissions receivedSubsection: 7623b · Item: No amount specified29 submissions2007-01/2008-01 · IRS 2008Final figureUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
Programmes (1)
Reward rules (13)
- Anonymous reports allowedsection 7623(b)(6)(C): information must be submitted under penalty of perjury0Since 20 Dec 2006 · IRS 2008United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Award is discretionarysection 7623(b) awards (mandatory, appealable to the Tax Court)0Since 20 Dec 2006 · IRS 2008United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Award is discretionaryall awards before the 2006 Act11867 – 19 Dec 2006 · IRS 2008United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Award is discretionarysection 7623(a) awards (submissions that do not meet the 7623(b) criteria)1Date not stated · IRS 2008United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Maximum awardpre-2006 discretionary policy (P-4-27)USD 10,000,0001996 – 19 Dec 2006 · IRS 2008United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Maximum award sharesection 7623(b) mandatory awards30%Since 20 Dec 2006 · IRS 2008United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Maximum award sharesection 7623(b)(2): cases based principally on public disclosures (hearings, government reports, news media), unless the whistleblower is the original source10%Since 20 Dec 2006 · IRS 2008United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Maximum award sharepre-2006 discretionary policy (P-4-27)15%1996 – 19 Dec 2006 · IRS 2008United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Minimum award sharesection 7623(b) mandatory awards15%Since 20 Dec 2006 · IRS 2008United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Minimum award sharepre-2006 discretionary policy (IRS Policy Statement P-4-27): award of 1%, 10% or 15% of proceeds1%1996 – 19 Dec 2006 · IRS 2008United 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 thisUSD 2,000,00020 Dec 2006 – 8 Feb 2018 · IRS 2008United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Minimum taxpayer gross incomesection 7623(b): if the taxpayer is an individual, gross income must exceed this for at least one year in questionUSD 200,000Since 20 Dec 2006 · IRS 2008United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Time limit to file a claimtime to appeal a 7623(b) award determination to the Tax Court30 daysSince 20 Dec 2006 · IRS 2008United States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
Timeline (5)
- First Whistleblower Office director appointed2 Feb 2007LaunchUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Tax Relief and Health Care Act of 2006 creates section 7623(b)20 Dec 2006LegalUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Informant claims processing consolidated at Ogden2006ContextUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- 1996 amendments: awards paid from collected proceeds1996Rule changeUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
- Original informant-reward law1867LegalUnited States · IRS Whistleblower Program (Whistleblower Office), 26 U.S.C. § 7623
About the document
What it covers First 12 months of the Whistleblower Office (to 31 Jan 2008); table of informant claims received, awards paid and collections FY2003-FY2007 (pre-2006 law).
Notes All FY2003-2007 awards paid under the old discretionary informant-reward policy. The irs.gov archive page links this report incorrectly; the file is at /pub/irs-prior/p5241--2008.pdf.
Source id usa-irs-wbo-first-report-2008 · accessed 3 Oct 2026