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U.S. Tax Court Proposes Amendments to IRS Whistleblower Award Program

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On June 2, 2008, the U.S. Tax Court proposed new rules for determining IRS whistleblower awards under section 7263.  The proposed rules grant the court jurisdiction over appeals of award determinations and include procedures for commencing a whistleblower award action.  

Among the proposed amendments are references to actions for redetermination of a whistleblower’s employment status, determination of relief from joint and several liability, and lien or levy, and authorization for electronic service.  The press release regarding the proposed amendments to the Tax Court’s Rules of Practice and Procedure is available here.

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