IRS issues Guidance on Operations of the IRS Whistleblower Office

In a memo released yesterday, the IRS Deputy Commissioner for Services and Enforcement, John Dalrymple, shared the results of a comprehensive review of the IRS Whistleblower Office operating guidelines. The purpose of the review was to improve the timeliness and quality of decisions as the Service evaluates and acts on whistleblower information. Mr. Dalrymple provided an explanation concerning how new regulations governing the IRS Whistleblower Program will require changes in IRS policies and procedures. He also outlined his expectations for timely action on whistleblower submissions:

• IRS Whistleblower Office – claims received should be initially evaluated by the IRS Whistleblower Office within 90 days.
• Operating Divisions and Criminal Investigation – review by subject matter experts or their designee. as applicable to case type, should be completed within 90 days of receipt.
• IRS Whistleblower Office – whistleblowers should be notified of an award decision within 90 days of when collected proceeds can be finally determined.
• The Office of Chief Counsel has established controls and reporting requirements for its risk analysis opinions. BPR reports should include data on cases for which a risk analysis has been requested but not received for more than 30 days. Chief Counsel has concurred in making this area a priority.

All whistleblowers and their counsel who have filed IRS reward claims should carefully review this memo.