H.R. 7959
Changes tax whistleblower award review and protections
Changes how tax whistleblower award decisions are reviewed, allows whistleblowers to stay anonymous in tax court, and adds interest and lawyer-fee tax deductions.
- Requires the tax court to review whistleblower award decisions from scratch, not just for clear errors
- Lets whistleblowers keep their identity secret in tax court unless public interest outweighs harm
- Requires interest on required whistleblower awards if the tax agency is late notifying them
- Lets whistleblowers deduct lawyer fees for both required and optional award programs
Passed the House · Senate's turn