1.1.26. Whistleblower Office

(1) The Whistleblower Office was established as a result of enactment of the Tax Relief and Health Care Act of 2006 (the Act), signed into law on December 20, 2006. Section 406 of the Act amended IRC Section 7623 concerning the payment of awards. The prior statutory authority to pay awards was reassigned as IRC Section 7623(a) and a new IRC Section 7623(b) was added. Additional provisions in Section 406 of the Act required establishment of a Whistleblower Office within the IRS to address award program administration issues. The IRC Section 7623(a) awards remains as a discretionary program while awards under IRC Section 7623(b) are statutory provided certain criteria are met.

(2) The Director, who reports to the Commissioner and to the Deputy Commissioner, Services and Enforcement, has primary supervisory responsibility for the Whistleblower Office, including oversight and control of all policy decisions and implementation.

(3) The mission of the Whistleblower Office is to effectively administer the Whistleblower Program by ensuring:

1. 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;

2. Whistleblowers receive required notifications timely; and

3. Awards are fairly determined and timely paid.

(4) To accomplish the mission, the Director:

1. Coordinates with operating divisions, Criminal Investigation, and Counsel.

2. Defines and communicates key performance goals.

3. Analyzes Whistleblower Program trends to drive policy and outreach strategies.

4. Develops clear process standards within the Whistleblower Program.

5. Develops and fosters working relationships with partner organizations.

6. Conducts outreach activities with external stakeholders to educate and guide actions to improve submissions.

7. Develops educational strategies and designs curriculum focusing on developing Whistleblower Office key competencies.

8. Develops and directs the implementation of office policy and procedures.

9. Monitors performance goals.

10. Sets policy pertaining to whistleblower claims.

11. Provides technical guidance.

12. Conducts a study each year and reports to Congress on the use of IRC Section 7623 and any legislative or administrative recommendations for IRC Section 7623.

13. Monitors and maintains the Whistleblower Office e-mail inbox.

14. Acts as a liaison for Freedom of Information Act requests.

15. Acts as a liaison with Congress for the Whistleblower Office.

(5) The following report to the Director, Whistleblower Office.

1. Associate Director, Claim Administration.

2. Associate Director, Strategic Planning and Program Operations

3. Technical Advisor

(1) The Associate Director, Claim Administration, reports to the Director, Whistleblower Office.

(2) Claim Administration is primarily responsible for direction, guidance, and oversight of Case Development and Oversight; Award Recommendation and Coordination; and Litigation, Monitoring, and Notification Teams.

(3) To accomplish its mission, Claim Administration:

1. Approves award determinations or makes recommendations for Director approval according to delegated authority.

2. Reviews and evaluates the activities of Claim Administration subordinate organizations to measure the achievement of Whistleblower Program objectives.

3. Coordinates with other internal and external functions to improve operations, provide a customer forum, and build alliances.

4. Works with practitioners, industry stakeholders, and government agencies.

5. Identifies and coordinates on emerging and unique issues.

(1) The Associate Director, Strategic Planning and Program Operations (SPPO), reports to the Director, Whistleblower Office.

(2) SPPO provides oversight of the Quality Assurance and Data Reporting team and administration of budget, policy and procedure guidance, personnel, staffing activities, and strategic planning, for the Whistleblower Office

(3) To accomplish its responsibilities, SPPO:

1. Coordinates strategic objectives and plans for the Director, Whistleblower Office.

2. Maintains a high level of communication with Claim Administration and with Counsel to address changing needs and emerging issues.

3. Oversees the financial resources of the Whistleblower Office including tracking resource usage against targets and establishing financial policies, procedures, and controls in accordance with overall Service guidelines and procedures.

4. Develops and issues policy, procedural guidance, and technical analysis for administering the Whistleblower Program.

5. Oversees risk management activities.

6. Supports educational strategies and serves as key advisor for the Whistleblower Program education and training activities.

7. Supports the Whistleblower Office with workforce forecasting, recruitment planning and identification, and resolution of division-wide labor management issues.

8. Provides strategy and oversight for all internal and external communications affecting Whistleblower Office, including marketing and media relations.

9. Oversees the Whistleblower Office’s database platform (e-Trak).

10. Oversees the Whistleblower Office compliance with federal tax and information filing requirements for whistleblower award payments.

11. Authorizes release of funds for purposes of paying a whistleblower award under IRC Section 7623 in accordance with delegated authority.

(1) Effective July 10, 2016, the Whistleblower Office’s case processing operation, the Initial Claim Evaluation Team (ICE), was realigned to Small Business/Self-Employed (SB/SE). ICE acts as the primary receipt and control function responsible for performing whistleblower claim intake, monitoring, award processing, and responding to correspondence and telephone inquiries from internal and external customers.

(2) The Whistleblower Office has strategy, policy, administration, oversight, review, and reporting responsibility for the Whistleblower Program. In this capacity, the Whistleblower Office retains procedural and policy oversight of ICE. The Whistleblower Office will work with SB/SE to ensure:

1. ICE’s procedures and processes are consistent with Whistleblower Office policy,

2. Established processing time frames are met, and

3. Work is performed consistent with procedures.

(3) SB/SE has operational responsibility for the ICE Unit. In this capacity, SB/SE will ensure that ICE resources are used efficiently and effectively. SB/SE will determine the staff levels needed to deliver the Whistleblower Program expectations.