Congress changed the whistleblower rules in 2006, Internal Revenue Code Section 7623(b).
That change provides that if the taxes, penalties, interest and other amounts in dispute exceed $2 million the IRS will pay 15-30 percent of the amount collected as a reward to the whistleblower.
If the case deals with an individual, his or her annual gross income must be more than $200,000. If those thresholds are not satisfied, IRS, may in its discretion, pay for information relating to violations of the tax laws that result in recovery of tax.
IRS recently published its approval to pay a whistleblower $2 …