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TREAS/IRS RIN: 1545-BN75 Publication ID: Spring 2019 
Title: Claims for Award for Information Relating to Detecting Underpayments of Tax or Violations of the Internal Revenue Laws; Ineligible Whistleblowers; Whistleblower Office Authority 

This regulatory action will clarify that spouses and dependents of IRS employees are not eligible to file claims for award.  This regulatory action will clarify the time period for filing claims for award.  This regulatory act will confirm that the term Whistleblower Office refers to any officer or employee of the IRS with delegated authority to perform an act authorized by or relating to section 7623.  This regulatory act provides needed guidance to the general public as well as officers and employees of the IRS who review claims under section 7623.    

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 301.7623-1    26 CFR 301.7623-2   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 7623   
Legal Deadline:  None
Action Date FR Cite
NPRM  04/00/2020 
Additional Information: REG-127395-16 (NPRM) Drafter attorney: Melissa Jarboe (202) 317-5438 Reviewer attorney: Robert Wearing (202) 317-5407 Treasury attorney: Brendan O'Dell (202) 622-1868 CC:PA:05
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Melissa Jarboe
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5438
Fax:202 317-5410