Blow the Whistle on Taxpayer Non-compliance

The IRS Whistleblower Office’s Annual Report is in for its 2022 fiscal year! The whistleblower compliance function receives and considers 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 are required to be notified of investigations, awards being determined, as appropriate, and timely paid. For fiscal 2022, the IRS paid whistleblowers 132 awards totaling $37.8 million from proceeds collected of $172.7 million. The total dollar amount of awards paid increased slightly from fiscal 2021 when $36.1 million in awards were made. Learn more about the Whistleblower Program by reading our practice note.

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Practical Guidance Updates 
Featuring the latest updates from your Practical Guidance account.   

• Tax Key Legal Developments Tracker (Federal)—keep up to date with key legal developments!
  • Business Entities. IRS and Treasury issue final regulations that affect corporations filing consolidated returns and permit consolidated groups that acquire new members who were members of another consolidated group to elect in a year subsequent to the year of acquisition to waive all or part of the pre-acquisition portion of the carryback period for certain losses attributable to the acquired members where there is a retroactive statutory extension of the net operating loss carryback period. 88 Fed. Reg. 44210 (July 12, 2023).
  • Practice, Procedure, and Controversy. National Taxpayer Advocate Erin M. Collins released her statutorily mandated mid-year report to Congress. The report says the tax-return filing season generally ran smoothly, urges the IRS to prioritize a broad array of technology upgrades, and sets forth key objectives of the Office of the Taxpayer Advocate for the upcoming fiscal year. Taxpayer Advocate Mid-Year Report to Congress
• Document alerts allow you to stay current on legal developments that affect your practice. Find out how to set up your document alerts. 
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• Public Interest, Pro Bono, and Non-Profit Resource Kit provides an overview of guidance for those working in the public interest space seeking resources to assist with a variety of issues, including Tenant's Rights, Fair Housing, Discrimination, Immigration, including best practices when providing pro bono legal services and when working with nonprofit organizations.
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