Last year we wrote about several welcomed memoranda issued by the IRS Whistleblower Office on June 7, 2013. These memoranda outlined temporary changes and expired a year after issuance. The new memoranda are simply reissuances of the memoranda that were released last year and are set to expire on June 7, 2014. While these memoranda do not add anything new, it is important that they be reissued annually until the changes are permanently made to the Internal Revenue Manual.
The reissued memoranda are:
- WO-25-0613-01, Updates to Internal Revenue Manual (IRM) 25.2.2 Information and Whistleblower Awards, Whistleblower Awards. This memorandum will reissue the interim guidance dated June 7, 2012 with control number WO-25-0612-01. The purpose of this guidance is to reissue the new sections to the Internal Revenue Manual that outlines changes to procedures for collecting proceeds, corresponding with whistleblowers and their representatives, timing of award determinations, processing of Form 211, award computation, and funding awards. One of the highlights of this piece of guidance is that it lays the groundwork for “partial” awards to be paid to whistleblowers.
- WO-25-0613-02, Updates to Internal Revenue Manual (IRM) 25.2.2 Information and Whistleblower Awards, Whistleblower Awards. This memorandum will reissue the interim guidance dated June 7, 2012 with control number WO-25-0612-02. The purpose of this guidance is to reissue the changes to the Whistleblower Award Determination Administrative Proceeding, which will be incorporated into IRM section 25.2.2.8 and the applicable exhibits.
- WO-25-0613-03, Updates to Internal Revenue Manual (IRM) 25.2.2 Information and Whistleblower Awards, Whistleblower Awards. This memorandum will reissue the interim guidance dated June 7, 2012 with control number WO-25-0612-03. The purpose of this guidance is to reissue the new sections to the Internal Revenue Manual, which will allow for reduced withholding on whistleblower awards.
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