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The IRS Whistleblower Office is a branch of the United States Internal Revenue Service that will "process tips received from individuals, who spot tax problems in their workplace, while conducting day-to-day personal business or anywhere else they may be encountered." Tipsters should use IRS (Form 211 ) to make a claim. ==History and operations== To motivate people to notify the IRS of first-hand knowledge of tax-evasion schemes, the U.S. Congress directed the IRS to pay tipsters at least 15% and as much as 30% of taxes, penalties, and interest collected in cases where $2 million or more is at stake. Section 406 of the Tax Relief and Health Care Act of 2006 called for the creation of a Whistleblower Office within 12 months to handle potential incoming whistleblower claims. President George W. Bush signed the act on December 20, 2006. U.S. Senator Charles Grassley (R-IA), chairman of the Senate Finance Committee, modeled the act creating the Office and its reward system after the False Claims Act, which allows people to file actions against federal contractors committing fraud against the US government. For fiscal year 2006 alone, the Justice Department reported that over $3 billion was collected directly as a result of Whistleblower claims and resulting lawsuits. On February 2, 2007, the IRS named Stephen A. Whitlock as Director of the new Whistleblower Office. In 2008, $65 billion in unreported income was alleged by tipsters.〔 On April 16, 2012, in the Internal Revenue Bulletin, the IRS announced final regulations (Treasury Decision 9580) about rewards and awards to whistleblowers and their representatives.〔(【引用サイトリンク】url=http://www.irs.gov/irb/2012-16_IRB/ar13.html )〕 On June 7, 2012, the IRS issued more guidance covering whistleblowers and their representatives. Effective August 1, 2012, the Whistleblower Award Determination Administrative Proceeding procedures and Internal Revenue Manual 25.2.2 have been modified. According to John McDougal, speaking on his own behalf, at an American Bar Association Section of Taxation webcast, "whistleblower data is the second most important source of information for the IRS's international enforcement efforts." According to McDougal, the primary source of information is through the offshore voluntary disclosure initiative.〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Whistleblower Office」の詳細全文を読む スポンサード リンク
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