What happens after a Whistleblower submits their information to the IRS?

Once the Whistleblower Office receives a submission describing a tax underpayment from a person with their claim for an award, the Whistleblower Office assigns the submission a claim number.  The Whistleblower Office typically notifies the informant that it has received the informant’s claim and provides the informant the claim number by regular mail within four to ten weeks.

The Whistleblower Office then reviews the informants claim and determines whether the information is credible.  If the Whistleblower Office determines that the claim is credible, the Whistleblower forwards the claim to the appropriate IRS division.

Once a claim is submitted, the Whistleblower Office may only tell the informant the status and disposition of the claim – not the action towards the non-compliant taxpayer. The IRS is prohibited from doing that by section 6103 because to do so would reveal information about a taxpayer.  In other words, the IRS can’t tell you what they are doing with the information because that would reveal taxpayer information, they can only say whether a claim is still open or has been closed.  If the case has been closed, the Whistleblower Office can tell an informant whether the claim is payable, the amount of a payable claim, or whether the claim has been denied.  The Whistleblower Office is bound by privacy laws that strictly limit the IRS from disclosing any additional information about the non-compliant taxpayer.