IRS Whistleblower Office
governmentThis IRS whistleblower program page describes a government mechanism for reporting compliance violations, relevant to AI safety governance as a model for institutional oversight and accountability structures that could inform approaches to AI system reporting and enforcement.
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Summary
The IRS Whistleblower Office administers a federal program that pays monetary awards to individuals who report specific, timely, and credible information about tax law violations or other IRS-enforced laws. Awards typically range from 15-30% of collected proceeds attributable to the whistleblower's information. The program is designed to support voluntary tax compliance and reduce the tax gap by leveraging information from people with firsthand knowledge of non-compliance, since the IRS cannot detect all violations independently.
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# Whistleblower Office
### More In Our Agency
The Whistleblower Office administers claims for awards from people who report specific, timely and credible information about noncompliance with tax laws or other laws the IRS is authorized to administer, enforce or investigate.
## Whistleblower claim for award
The office pays monetary awards to eligible individuals whose information is used by the IRS. The award amount generally is 15 to 30% of the proceeds collected and attributable to the whistleblower's information.
[Submit a whistleblower claim for award](https://www.irs.gov/help/submit-a-whistleblower-claim-for-award "Submit a whistleblower claim for award")
## Value of the Whistleblower Program
Our nation’s tax system is built on the principle of voluntary compliance: taxpayers file tax returns and pay their taxes on time and accurately. The IRS addresses non-compliance with tax laws through examinations, collection activities, criminal investigations, data analytics and other methods, but we can’t detect it all by ourselves.
We need help from whistleblowers—people with firsthand knowledge of non-compliance who are willing to share what they know with us so we can investigate it when warranted. Whistleblower information that the IRS can act on bolsters the fair, efficient and effective enforcement of our nation’s tax laws, the success of our voluntary tax system and our efforts to reduce the tax gap.
## Vision
To effectively promote voluntary compliance and reduce the tax gap by providing excellent service to whistleblowers, taxpayers and other stakeholders.
## Mission
To effectively administer the IRS Whistleblower Program by ensuring:
- IRS compliance functions receive and consider specific, timely and credible whistleblower claims that identify non-compliance with tax laws or other laws the IRS is authorized to administer, enforce or investigate
- Whistleblowers receive required notifications on time
- Awards are fairly determined and timely paid
[IRS Whistleblower Operating Plan PDF](https://www.irs.gov/pub/irs-pdf/p6074.pdf "0425 Publ 6074 (PDF)")
## Annual report to Congress
The Secretary of the Treasury reports annually on the use of Internal Revenue Code Section 7623 in the IRS Whistleblower Annual Report to Congress.
[Fiscal year 2024 IRS Whistleblower Office - Annual Report to Congress PDF](https://www.irs.gov/pub/irs-pdf/p5241.pdf "0525 Publ 5241 (PDF)")
[All annual reports to Congress](https://www.irs.gov/compliance/whistleblower-office-annual-reports "Whistleblower Office annual reports")
## News
Recent updates from the Whistleblower Office:
- [Fiscal year 2026 sequester notice from Whistleblower Office effective Oct. 1, 2025 PDF](https://www.irs.gov/pub/whistleblower/fy-2026-sequester-notice.pdf "Fiscal year 2026 sequester notice") – Information on how the sequestration
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