Authority to Determine and Issue Rewards Delegated to the Director of the Whistleblower Office

July 9, 2008 – 8:38 am

The IRS has released Delegation Order 25-07, which gives authority to the Director of the Whistleblower Office to determine and issue rewards under the Tax Whistleblower Reward Program.  Stephen A. Whitlock is the current Director.  This delegation order is causing some practicioners to breathe-a-sigh-of-relief.  “Had the authority been retained by the Commissioner or another IRS manager, higher up, the wait time to receive a reward would have been significantly longer.”  “This means that the Director, who will be leaning on someone who has been involved in the Whistleblower referral from the beginning, will be making the determination of the amount of the reward.” said Tom Pliske of rewardtax.com.  The delegation order reads as follows: 

1) Authority to Approve Awards Under IRC 7623(a)
2) Authority: To approve awards for information relating to violations of the Internal Revenue laws.
3) Delegated to: Director, Whistleblower Office.
4) Redelegation: This authority may not be redelegated.
5) Sources of Authority: IRC 7623(a); Treasury Order 150-10
6) To the extent that the authority previously exercised consistent with this Order may require ratification; it is hereby affirmed and ratified. Delegation Order 25-7, dated February 28, 2005, is obsolete as of July 1, 2008.
7) Signed: Linda E. Stiff, Deputy Commissioner for Services and Enforcement.

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