Is there a minimum dollar amount requirement for Whistleblower claims?

There is no minimum amount of tax that has to be at issue to make a whistleblower claim.  However, the minimum amount of an award is $100.       

To be eligible for a 15-30% award under section 7623(b), the amount in dispute (including tax, penalties, interest, additions to tax, and additional amounts) that the IRS collects at the conclusion of its investigation must exceed $2,000,000.  If the non-compliant taxpayer is an individual, the individual's gross income must exceed $200,000 for any taxable year at issue.

To be eligible for an award not to exceed 15% under section 7623(a), the amount in dispute (including tax, penalties, interest, additions to tax, and additional amounts) that the IRS collects at the conclusion of its investigation must be less than $2,000,000 or the case must involve an individual who had income of less than $200,000 in the year of the underpayment of tax.  Unfortunately, in cases where the amount at issue is less than $2,000,000, payment of an award is at the discretion of the IRS.