Reporting Fraud Anonymously: Whistleblowing Reference Guide

Navigating the complex process of reporting fraud can be challenging, especially when your priority is to remain anonymous. If you’ve witnessed potential fraud, misconduct, or wrongdoing and are seeking to blow the whistle without anybody knowing, you’re not alone.

This guide provides important information about various whistleblower programs in the United States, outlining the types of fraud or violations thaty they cover and, most importantly, whether they allow you to report fraud anonymously. Understanding your options and the specific requirement for anonymous reporting is the first step in safely and effectively bringing crucial information to light.

Whether you’re wondering how to report tax fraud anonymously, seeking to understand the process for other financial crimes like how to report insurance fraud anonymously, or have information related to federal programs, workplace safety, or financial regulations, this resource will help you understand which avenues may allow you to report while safeguarding your identity.

Explore the programs below to find the best fit for your situation and learn about the steps you may need to take to report fraud with the anonymity you seek.

Reporting Agency

The Dodd-Frank Act established whistleblower programs administered by the Securities and Exchange Commission (SEC) and the Commodity Futures Trading Commission (CFTC).

Types of Reports Covered

The SEC Whistleblower Program covers violations of federal securities laws, including securities fraud, accounting violations, insider trading, and market manipulation. The CFTC Whistleblower Program covers violations of the Commodity Exchange Act, including manipulation, false reporting, and other fraudulent activities in the commodities and derivatives markets. The Foreign Corrupt Practices Act (FCPA), while enforced by the SEC and the Department of Justice (DOJ), falls under the SEC’s whistleblower program when the violations relate to securities issuers.

Anonymous Reporting (Yes/No)

• SEC Whistleblower Program: Yes
• CFTC Whistleblower Program: Yes

Requirements for Anonymity

• SEC Whistleblower Program: To report anonymously to the SEC, you must be represented by an attorney. The attorney will submit the initial tip and all subsequent communications on your behalf. While your identity remains confidential initially, you may need to disclose it later to receive an award.
• CFTC Whistleblower Program: You can submit a tip anonymously by completing the Form TCR. While not mandatory, providing contact information (like an email or phone number) through counsel or a secure method is encouraged for follow-up. Anonymous award claims have specific requirements and deadlines.

Award Potential

• SEC Whistleblower Program: Whistleblowers are eligible for an award of 10% to 30% of the monetary sanctions collected in enforcement actions exceeding $1 million.
• CFTC Whistleblower Program: Whistleblowers are eligible for an award of 10% to 30% of the monetary sanctions collected in enforcement actions exceeding $1 million.

Retaliation Protection

Under Dodd-Frank, both the SEC and CFTC whistleblower programs offer protection against retaliation from employers for providing information, assisting in investigations, or taking other protected actions.

Agency Website and Contact Information

• SEC Whistleblower Program: https://www.sec.gov/whistleblower
• CFTC Whistleblower Program: https://www.whistleblower.gov/

Required Forms

• SEC Whistleblower Program: Form TCR (Tip, Complaint or Referral)
• CFTC Whistleblower Program: Form TCR (Tip, Complaint or Referral)

Attorney Required Award Application

• SEC Whistleblower Program: While an attorney is required for anonymous reporting, an attorney is also typically involved in the award application process.
• CFTC Whistleblower Program: While you can report anonymously without an attorney, having an attorney is advisable for navigating the complexities of the award application process, especially for anonymous claims.

Citation to Official Program or Law With Rules

• SEC Whistleblower Program: Dodd-Frank Wall Street Reform and Consumer Protection Act, Section 922; 17 CFR Part 240.21F
• CFTC Whistleblower Program: Dodd-Frank Wall Street Reform and Consumer Protection Act, Section 748; 17 CFR Part 165

Statute of Limitations

The statute of limitations for the underlying securities or commodities violations varies depending on the specific violation. There isn’t a single statute of limitations for the whistleblower program itself, but the timeframe to bring an enforcement action impacts award eligibility.

Reporting Agency

Internal Revenue Service (IRS) Whistleblower Office.

Types of Reports Covered

The IRS Whistleblower Program covers individuals who report significant tax underpayments or violations of tax law. This includes how to report tax fraud anonymously – although direct anonymous filing is not permitted.

Anonymous Reporting (Yes/No)

No

Requirements for Anonymity

While the IRS maintains the confidentiality of whistleblowers to the extent permitted by law, direct anonymous reporting is not allowed. Form 211, which is required to claim an award, necessitates the whistleblower’s identity and signature under penalty of perjury.

However, individuals concerned about revealing their identity often choose to be represented by an attorney who can act as an intermediary during the initial reporting stages. The attorney can communicate with the IRS on the whistleblower’s behalf, potentially delaying the disclosure of the whistleblower’s identity until later in the process, if at all.

Award Potential

If the information provided leads to the collection of over $2 million in taxes, penalties, interest, or other amounts, the whistleblower can receive an award of 15% to 30% of the collected proceeds. For cases involving individuals with gross income exceeding $200,000, the award can be up to 30% even if the collected amount is less than $2 million.

Retaliation Protection

The IRS whistleblower program offers protection against retaliation by an employer for providing information to the IRS.

Agency Website and Contact Information

https://www.irs.gov/about-irs/the-whistleblower-office

Required Forms

Form 211, Application for Award for Original Information.

Attorney Required Award Application

While not explicitly required, having an attorney is highly recommended to navigate the complexities of the IRS whistleblower process and the award application.

Citation to Official Program or Law With Rules

Internal Revenue Code Section 7623; Treasury Regulations Section 301.7623-1 through -4.

Statute of Limitations

The statute of limitations for tax violations varies depending on the nature of the violation. This impacts the IRS’s ability to pursue an enforcement action and thus the potential for a whistleblower award.

Reporting Agency

Financial Crimes Enforcement Network (FinCEN).

Types of Reports Covered

The FinCEN Whistleblower Program covers violations of the Bank Secrecy Act (BSA) and anti-money laundering (AML) laws, including how to report insurance fraud anonymously if it involves money laundering or BSA violations by a financial institution. This also includes violations of U.S. sanctions.

Anonymous Reporting (Yes/No)

Yes

Requirements for Anonymity

Whistleblowers can report violations to FinCEN anonymously. While not explicitly mandated, it is strongly recommended that anonymous filers are represented by an attorney to facilitate communication and ensure the tip is properly submitted and followed up on. The attorney can act as the point of contact with FinCEN without revealing the whistleblower’s identity.

Award Potential

Whistleblowers may be eligible for an award of up to 30% of the monetary penalties collected by the government in actions resulting from their information. The total penalties must exceed $1 million.

Retaliation Protection

The FinCEN whistleblower program includes provisions to protect whistleblowers from retaliation.

Agency Website and Contact Information

https://www.fincen.gov/financial-institutions/law-guidance/whistleblower-program

Required Forms

FinCEN does not have a specific required form for initial whistleblower tips. However, providing detailed information in a clear and organized manner is crucial.

Attorney Required Award Application

While not strictly required, having an attorney is highly advisable for navigating the award application process and communicating with FinCEN, especially for anonymous submissions.

Citation to Official Program or Law With Rules

31 U.S.C. § 5323

Statute of Limitations

The statute of limitations for BSA/AML violations varies depending on the specific violation.

Reporting Agency

Federal Courts (for Qui Tam actions under the False Claims Act).

Types of Reports Covered

The False Claims Act (FCA) allows individuals (relators) to file lawsuits on behalf of the government against those who have defrauded federal programs or the government. This includes a wide range of fraud, such as healthcare fraud, defense contractor fraud, and other types of financial fraud against the government. The Reverse False Claims Act involves knowingly concealing, avoiding, or decreasing an obligation to pay money or property to the government.

Anonymous Reporting (Yes/No)

Potentially, at the initial filing stage.

Requirements for Anonymity

A qui tam lawsuit under the FCA is filed “under seal,” meaning it is initially kept confidential from the defendant and the public while the government investigates the allegations. This provides a period of de facto anonymity. However, the relator’s identity must eventually be disclosed to the government and the court. While it’s possible to file under a pseudonym (e.g., John Doe), maintaining complete anonymity throughout the process is very difficult and usually requires demonstrating a credible fear of severe harm.

Award Potential

If the lawsuit is successful, the relator can receive between 15% and 30% of the government’s recovery.

Retaliation Protection

The FCA includes provisions to protect employees from retaliation by their employers for reporting fraud against the government.

Agency Website and Contact Information

While the lawsuit is filed in federal court, information about the FCA can be found on the Department of Justice website: https://www.justice.gov/civil/false-claims-act

Required Forms

There isn’t a specific form for filing a qui tam lawsuit; it is initiated through a complaint filed with the court.

Attorney Required Award Application

Filing a qui tam lawsuit requires legal representation.

Citation to Official Program or Law With Rules

31 U.S.C. §§ 3729-3733

Statute of Limitations

Generally, an FCA action must be brought within six years of the violation, or three years after the government knew or should have known about the violation, but no more than 10 years after the violation occurred.

Reporting Agency

Various state-level authorities and courts.

Types of Reports Covered

Many states have their own False Claims Acts that mirror the federal FCA, covering fraud against state government programs (e.g., Medicaid fraud at the state level).

Anonymous Reporting (Yes/No)

This varies by state. Some state FCAs may allow for initial confidential filing similar to the federal act, but complete anonymity is generally difficult to maintain.

Requirements for Anonymity

Varies significantly by state law. Some states may allow for initial sealed filings, requiring eventual disclosure. It’s crucial to consult the specific state’s False Claims Act.

Award Potential

Award percentages vary by state but often mirror the federal FCA range.

Retaliation Protection

Many state FCAs also offer protection against retaliation.

Agency Website and Contact Information

Contact the relevant state Attorney General’s office or state-level equivalent agency.

Required Forms

Varies by state; typically involves filing a complaint in state court.

Attorney Required Award Application

Legal representation is generally required to file a state-level qui tam action.

Citation to Official Program or Law With Rules

Varies by state statute.

Statute of Limitations

Varies by state statute.

Reporting Agency

Federal Courts (reverse false claims lawsuit filed as part of False Claims Act litigation).

Types of Reports Covered

Knowingly concealing, avoiding, or decreasing an obligation to pay money or property to the federal government.

Anonymous Reporting (Yes/No)

Same as the standard False Claims Act – potentially anonymous at the initial sealed filing stage, but full anonymity is difficult to maintain.

Requirements for Anonymity

Same as the standard False Claims Act.

Award Potential

Same as the standard False Claims Act (15-30% of the government’s recovery).

Retaliation Protection

Covered under the retaliation provisions of the False Claims Act.

Agency Website and Contact Information

Refer to the Department of Justice website on the False Claims Act.

Required Forms

Filed as part of a False Claims Act complaint in federal court.

Attorney Required Award Application

Legal representation is required.

Citation to Official Program or Law With Rules

31 U.S.C. § 3729(a)(1)(G)

Statute of Limitations

Same as the standard False Claims Act.

Reporting Agency

Occupational Safety and Health Administration (OSHA).

Types of Reports Covered

Violations of workplace safety and health standards enforced by OSHA and other related federal laws.

Anonymous Reporting (Yes/No)

Yes

Requirements for Anonymity

OSHA allows individuals to file complaints anonymously. When filing a complaint online, by mail, or by phone, you can choose not to provide your name. However, providing contact information allows OSHA to follow up for more details if needed. If you report anonymously, OSHA will not reveal your name to your employer.

Award Potential

OSHA does not offer financial awards to whistleblowers.

Retaliation Protection

OSHA has robust whistleblower protection provisions for employees who report violations of workplace safety and health laws. They investigate retaliation complaints and can take action against employers who retaliate.

Agency Website and Contact Information

https://www.osha.gov/workers/file-complaint

Required Forms

While not mandatory, OSHA has a complaint form available online and via mail. You can also file a complaint by phone or in person.

Attorney Required Award Application

Not applicable as there are no financial awards.

Citation to Official Program or Law With Rules

Occupational Safety and Health Act of 1970, Section 11(c), and various other whistleblower protection laws enforced by OSHA (e.g., Sarbanes-Oxley, AIR21).

Statute of Limitations

The timeframe for filing a retaliation complaint with OSHA varies depending on the specific law, but it is often within 30 to 180 days of the alleged retaliatory action.

EEOC (Equal Employment Opportunity Commission)
While confidentiality is maintained during investigations, formal complaints typically require the identification of the charging party.

Most State and Local Regulatory Agencies
For many state and local agencies dealing with issues like consumer protection or professional licensing, anonymous complaints may be accepted but can be harder to investigate without contact information. Formal processes usually require identification.

Many Internal Company Whistleblower Programs
While companies often encourage reporting and may offer confidentiality, truly anonymous reporting can be less common or have limitations in follow-up.

It’s crucial to understand that even when anonymous reporting is technically possible, providing some form of contact information (even through an attorney or a secure third-party method) can significantly aid in the investigation of the reported wrongdoing.