| Reward | 15–30% of collected proceeds |
|---|---|
| Jurisdiction | Federal — applies nationwide |
| Administered by | Internal Revenue Service — Whistleblower Office |
| Legal authority | 26 U.S.C. § 7623; 26 C.F.R. § 301.7623 |
| Fraud covered | Tax fraud |
| Eligibility / shares | Mandatory award (§ 7623(b)) requires more than $2,000,000 in dispute (and individual taxpayer gross income over $200,000). Smaller cases: discretionary award up to 15%. |
| Anonymous filing | No — No anonymous filing — Form 211 is signed under penalty of perjury. The IRS protects your confidentiality to the extent the law allows. |
| Attorney | Optional. Not required; counsel is common for large claims and Tax Court appeals. |
| Status | Active. New digital Form 211 portal launched December 2025. |
Key takeaways
- Whistleblowers can receive 15–30% of collected proceeds.
- Administered by Internal Revenue Service — Whistleblower Office.
- No anonymous filing — Form 211 is signed under penalty of perjury. The IRS protects your confidentiality to the extent the law allows.
- You can file this one yourself — no attorney required.
- Mandatory award (§ 7623(b)) requires more than $2,000,000 in dispute (and individual taxpayer gross income over $200,000). Smaller cases: discretionary award…
How to report and claim your reward
- File Form 211 (Application for Award for Original Information)
- Use the digital Form 211 portal launched December 2025, or mail to the Whistleblower Office in Ogden, UT
Track record
Over $1.4 billion awarded since 2007 on more than $7.86 billion collected. FY2024: $123.5M paid. Largest individual award: $104 million (Bradley Birkenfeld, UBS).
Good to know
Award is a percentage of 'collected proceeds' including penalties, interest, criminal fines and FBAR penalties. Award decisions appealable to U.S. Tax Court.
Anonymity: No anonymous filing — Form 211 is signed under penalty of perjury. The IRS protects your confidentiality to the extent the law allows.
Been a victim of this kind of fraud? This page is for whistleblowers reporting fraud they've witnessed. If you lost money to a scam yourself, start with our fraud victim recovery guides — how to report it, try to get your money back, and protect your identity.
Should you talk to a whistleblower attorney first?
Not strictly required here — not required; counsel is common for large claims and Tax Court appeals.
Statistically, represented whistleblowers recover awards far more often than unrepresented ones, and reporting through the wrong channel — or second — can forfeit your reward entirely. Because whistleblower attorneys work on contingency, a consultation costs nothing.
Last verified: July 4, 2026 against official government sources. Program rules change — always confirm on the official site before filing.