26 U.S.C. § 7623 Expenses of detection of underpayments and fraud, etc. (United States Code, 2023 edition)

26 U.S.C. 7623 (2023 ed., 4 pp., also printing 7621 and 7624): (a) discretionary payments for detecting underpayments; (b) mandatory awards of 15-30% of proceeds collected, at most 10% for cases based on public disclosures, reduction or denial for planners, 30-day Tax Court appeal, $200,000 gross-income and $2,000,000 thresholds, perjury attestation; (c) definition of proceeds incl. criminal fines and forfeitures (2018); (d) anti-retaliation (180-day complaint, 200% back pay); amendment and effective-date notes (1996, 2006, 2018, 2019); statutory notes on the Whistleblower Office and annual reports; 7624 reimbursement of state and local agencies (up to 10% of taxes recovered, not a whistleblower programme, out of scope). Already recorded: 15/30/10%, 200% back pay, 180 days, $200,000, $2,000,000 (2018), anonymous 0, and the 1996 and 2019 events. Added the 30-day appeal, the mandatory-award flag, the 2018 fines-in-proceeds flag and the pre-2018 $2,000,000 threshold. Events for 2006 and 2018 already exist from other sources, so none added.