A Practice Note describing the whistleblower award program under Section 7623 of the Internal Revenue Code (IRC or Code) and the anti-retaliation protections for tax whistleblowers added by the Taxpayer First Act (TFA) in July 2019 and its implementing regulations. This Note discusses whistleblower awards available to individuals reporting tax fraud and underpayment of taxes to the Internal Revenue Service (IRS), including the TFA's scope of coverage, the information qualifying individuals for an award, and the procedures for claiming and contesting the denial of an award. This Note also discusses the anti-retaliation whistleblower protections added by the TFA, including information about protected activity, adjudicating retaliation claims, and available remedies. This Note covers federal law. State and local law may provide additional whistleblower and anti-retaliation protections for employees.

Practical Law Labor & Employment wishes to thank Jason Zuckerman of Zuckerman Law for his consultation on the anti-retaliation section of this Note.