Stephen M. Kohn is widely recognized as one of the nation’s leading qui tam and whistleblower attorneys. He won the largest ever individual tax whistleblower reward/qui tam payment for UBS whistleblower Bradley Birkenfeld ($104 million reward), and the largest ever reward ever paid to an individual under the related action provisions of the IRS, SEC and DOJ programs ($177 million). He represents Danske Bank whistleblower Howard Wilkinson in the largest money laundering scandal in world history ($230 billion), and successfully represented Greek whistleblowers whose information triggered a $320 million sanction against Novartis drug company under the Foreign Corrupt Practices Act. Disclosures made by Kohn’s clients have resulted in fraudsters paying over $10 billion in sanctions and restitution to victims of corporate crimes.
His record of winning whistleblower cases dates back to 1984, and he was peer-review rated by the National Law Journal as one of the 50-top plaintiff’s lawyers in the United States, the only whistleblower rights lawyer to achieve this distinction. His successful advocacy has resulted in landmark precedents in whistleblower and qui tam law.
Steve helped draft key whistleblower legislation and regulatory rules, including those incorporated into the Sarbanes-Oxley Act, Dodd-Frank Act, the IRS Qui Tam whistleblower amendments, and Whistleblower Protection Enhancement Act. He played an instrumental role in drafting and advocating for the Money Laundering whistleblower law passed in December 2022.
He is the author of the first legal treatise on whistleblowing and is the world’s most published author on whistleblower protection. His most recent book is Rules for Whistleblowers: A Handbook for Doing What’s Right (Lyons Press 2023).
In 1988 he helped found the National Whistleblower Center, where is currently serves, pro bono, as Chairman of the Board. Steve also teaches an annual seminar on Whistleblower Law at the Northeastern University School of Law.
Mr. Kohn’s major contributions to whistleblower law include:
- Obtaining the largest reward ever granted an individual under U.S. whistleblower reward laws and first major award granted under the IRS rewards program ($104 million dollars).
- Obtaining the largest award ever provided to an individual whistleblower, pursuant to the whistleblower reward laws and related action provisions of the IRS, SEC and DOJ programs ($177 million).
- Represents numerous international whistleblowers in money laundering (AML) and Foreign Corrupt Practices Act (FCPA) cases regarding crimes committed in Europe, Asia, South America and Africa, including the Danske Bank whistleblower ($230 billion money laundering scandal) and the Greek-Norvartis bribery whistleblowers ($320 million FCPA sanction).
- Chief attorney in Dodd-Frank Act whistleblower case finding restrictive nondisclosure agreements illegal under U.S. securities laws.
- Established key legal precedents under the Sarbanes-Oxley Act, Dodd-Frank Act and IRS Qui Tam whistleblower reward law, including ensuring that employees who “participated” in fraud were eligible for rewards provided they did not “plan and initiate” those frauds.
- Successfully represented key Swiss banking whistleblowers who triggered the historic prosecutions of Swiss banks (resulting in over $15 billion in sanctions, fines and settlements).
- Leading the National Whistleblower Center’s pro bono campaign to establish qui tam and whistleblower rewards for whistleblowers under the Lacey Act and Endangered Species Acts.
- Successfully represented first nationally recognized FBI whistleblower, causing President Clinton to order the Attorney General to establish whistleblower protections for all FBI employees.
- Argued case establishing nationwide precedent under the First Amendment recognizing the right of federal employees to publicly blow the whistle on their employing agencies.
- Chief attorney in national precedent-setting cases establishing strict rules prohibiting settlement agreements restricting the right of employees to report safety violations to government regulators.
- Represented whistleblowers in numerous qui tam federal contracting or whistleblower reward cases resulting in billions of dollars in recoveries for the United States.
- Recommended language to strengthen whistleblower protections for corporate employees incorporated into the final Dodd-Frank Act whistleblower reward regulations approved by the U.S. Securities and Exchange Commission (SEC). Presented key proposals directly to all five SEC Commissioners that were ultimately incorporated into the final whistleblower-reward rules approved by the Commission.
- Successfully advocated for key reforms protecting federal employees incorporated into the Whistleblower Protection Enhancement Act.
- Represented top FBI laboratory official who “blew the whistle” on forensic misconduct within the FBI crime lab. Disclosures resulted in numerous reforms, including the accreditation of the FBI crime lab, the re-opening and/or review of thousands of criminal cases tainted by fraudulent laboratory procedures and the release of persons improperly convicted of crimes.
Promoting International Qui Tam Whistleblowing
Kohn, Kohn and Colapinto has played an instrumental role in advancing whistleblower rights worldwide. Currently the partners represent whistleblowers from every continent on earth (except Antarctica) in pursuing whistleblower reward cases under U.S. laws.
Steve Kohn has been sponsored by the U.S. Department of State to promote whistleblowing on a world-wide scale, including special seminars and programs in the Czech Republic, Hungary, Bosnia, Serbia and Thailand. He has given major keynote addresses in Peru and Greece and presented in numerous international conferences and has testified on behalf of whistleblowers before the European Parliament and the Danish Parliament. Mike Kohn has made major international presentations in Poland, South Korea and Israel. The firm filed extensive comments supporting greater whistleblower protections in the now-approved European Directive on Whistleblowing.
Whistleblower attorney Stephen M. Kohn and partners of Kohn, Kohn & Colapinto regularly advise congress on crafting whistleblower laws. And play an instrumental role in drafting whistleblower protection laws, such as the Sarbanes-Oxley Act (SOX), The Whistleblower Protection Enhancement Act, and the Dodd-Frank Act.
SEC & IRS Rulemaking
During the Dodd-Frank rulemaking process, our partners worked closely with the SEC to create an effective whistleblower program. Kohn, Kohn & Colapinto’s partners met personally with each of the five SEC Commissioners. They presented them with detailed reports and proposals setting forth rules that were essential to make the law work for Dodd-Frank whistleblowers as intended by Congress. Furthermore, Kohn, Kohn & Colapinto’s whistleblower attorneys seek to protect and enhance legal protections for tax fraud whistleblowers. Our firm has filed numerous internal revenue service rulemaking petitions, filed extensive briefs to the IRS and testified at IRS rulemaking hearings to strengthen the tax whistleblower program.
[Read More]In recognition of the growing importance of whistleblower litigation, The National Law Journal named the whistleblower attorney and advocacy law firm of Kohn, Kohn & Colapinto as one of top fifty plaintiff’s law firms in the United States. The firm’s partners were officially named as among “America’s Elite Trial Lawyers.” In its September 29, 2014 article, “Elite Trial Lawyers: The 50 Leading Plaintiff’s Firms in America,” the National Law Journal named Kohn, Kohn & Colapinto as one of the firm’s “doing the most creative and most important work in the courtroom.”
2023
2022
Super Lawyers
LawDragon 500 Leading Plaintiff Financial Lawyers
2020
Super Lawyers
LawDragon 500 Leading Plaintiff Financial Lawyers
Wildlife Crime Tech Challenge: Grand Prize Winner
2019
Super Lawyers
LawDragon 500 Leading Plaintiff Financial Lawyers
Legal Leaders: Top Rated Lawyers
Trust! Top Thought Leaders in Trust: Lifetime Achievement Award
2018
Super Lawyers
Inductee, Albert Nelson Marquis Lifetime Achievement
Honoree, Whistleblower Law Firm of The Year, Lawyer International
2017
Super Lawyers
Whistleblower Law Firm of the Year in Washington DC, Global Law Experts Awards
2016
Super Lawyers
Who’s Who in American Law, Marquis Who’s Who
2015
Super Lawyers
White Collar Crime Trailblazers, National Law Journal
A-V Preeminent, Martindale-Hubbell
America’s Elite Employment Trial Lawyers Finalist, National Law Journal
Who’s Who in American Law, Marquis Who’s Who
2014
Super Lawyers
“Elite Trial Lawyers” Designation, National Law Journal
America’s Most Honored Professionals, American Registry
100 Most Influential in Business Ethics, Ethisphere Magazine
Washington’s Top Lawyers, Washingtonian Magazine
2013
Super Lawyers
Capital Gains, Bloomberg-TV
Washington’s Top Lawyers, Washingtonian Magazine
2012
Who’s Who in American Law, Marquis Who’s Who
Washington’s Top Lawyers, Washingtonian Magazine
2011
Washington’s Top Lawyers, Washingtonian Magazine
2010
2009
Who’s Who in America
Top Attorneys, Washington DC Super Lawyers
Washington’s Top Lawyers, Washingtonian Magazine
2008
Friend of the IEEE Award
Who’s Who in American Law, Marquis Who’s Who
2007
Top Attorneys, Washington DC Super Lawyers
Washington’s Top Lawyers, Washingtonian Magazine
Who’s Who in American Law, Marquis Who’s Who
Daynard Public Interest Fellow, School of Law, Northeastern University
2006
Who’s Who in American Law, Marquis Who’s Who
2005
Who’s Who in American Law, Marquis Who’s Who
2004
Who’s Who in American Law, Marquis Who’s Who
2003
Who’s Who in American Law, Marquis Who’s Who
“Hot List” of Plantiff’s Law Firms, National Law Journal
2002
Who’s Who in American Law, Marquis Who’s Who
2001
Who’s Who in American Law, Marquis Who’s Who
1999
New York Times, Editorial, “Helping Whistleblowers Survive”
1992-1995
Who’s Who in American Law, Marquis Who’s Who
1981
Fellow, National Endowment for the Humanities
Media Appearances
ABC World News Tonight, BBC World News Tonight, BBC, “Burden of Proof” on CNN, “Capital Gains” on Bloomberg TV, CBS Evening News, CNN World News, “Crosstalk” on MSNBC, CSNBC, “The Early Show” on CBS, “Good Morning America” on ABC, “The Jack Ford Show” on MSNBC, “Hannity & Colmes” on FOXNEWS, “Hardball” on MSNBC, “The Johnnie Cochran Show” on Court-TV, “Larry King Live” on CNN, “Miller’s Law” on Court-TV, NBC Nightly News, “Nightline” on ABC, “The O’Reilly Factor” on FOXNEWS, “Primetime Live” on ABC, “Rivera Live” on MSNBC, “The Today Show” on NBC, “Close-Up” on C-SPAN, “60 Minutes” on CBS, “Washington Journal,” “HuffPost Live” and on CSPAN.
- August 23, 2010: Presentation to Representatives from the Office of the Chairman
- January 31, 2011: Presentation to the Staff of the SEC Division of Enforcement
- February 10, 2011: Presentation to SEC Commissioner Luis A. Aguilar
- February 11, 2011: Presentation to SEC Commissioner Troy A. Paredes
- March 11, 2011: Presentation to SEC Commissioner Kathleen L. Casey
- March 16, 2011: Presentation to SEC Commissioner Elisse B. Walter
- March 28, 2011: Presentation to SEC Chairman Mary Schapiro
Belgrade, Serbia (October 27-28, 2016): Anti-Corruption Conference “For Every Truth There Is a Source: Protecting Whistleblowers and Journalistic Sources,” hosted by the Serbian whistleblower advocacy group Pištaljkaa (The Whistle), and sponsored by the Ministry of Culture and Information:
- Journalism and Whistleblowers: Threats and Opportunities (Panelist)
- Whistleblowing, Justice, and Journalism: The Way Forward (Panelist)
Republic of Bosnia and Herzegovina (May 26, 2015): Presentation sponsored by Luna-Centre for Responsible Democracy and the American Chamber of Commerce in Bosnia-Herzegovina with the support of the U.S. Embassy International Speakers Program.
- Conducted seminar as part of Sarajevo Whistleblower Week: “Breakthrough in Protecting International Whistleblowers: Non-United States Citizens Now Entitled to Whistleblower Protections and Rewards.”
- Hearing before the Committee on the Judiciary, Subcommittee on the Constitution and Civil Justice of the U.S. House of Representatives, “Oversight of the False Claims Act” (April 28, 2016)
- Senate Judiciary Committee: Whistleblower Retaliation at the FBI: Improving Protections and Oversight (March 4, 2015)
- Hearings before the Committee on Government Reform of the U.S. House of Representatives, “What Price Free Speech” (June 29, 2006) (expert testimony on impact of Supreme Court decision in Garcetti v. Ceballos).
- Hearings before the Senate Committee on Governmental Affairs, “Hearing on S. 1538, the Federal Employee Protection of Disclosures Act” (November 12, 2003) (Testimony on behalf of National Whistleblower Center).
- Hearings before the Committee on Science of the House of Representatives, “EPA’s Sludge Rule: Closed Minds or Open Debate” (March 22, 2000) (Testimony on behalf of National Whistleblower Center).
- Hearings before the Subcommittee on Administrative Oversight and the Courts of the U.S. Senate Judiciary Committee, “Administrative Oversight of the Investigation of TWA Flight 800” (May 10, 1999) (attorney for witness).
- Hearings before the Subcommittee on Administrative Oversight and the Courts of the U.S. Senate Judiciary Committee, “Oversight Hearings on the FBI Crime Lab” (September 29, 1997) (Testimony as attorney for witness).
- Hearings before the Subcommittee on Crime of the House of Representatives Judiciary Committee, “Oversight Hearings on the Activities of the Federal Bureau of Investigation (May 13, 1997) (attorney for witness).
Public policy reports submitted on behalf of the National Whistleblower Center
- Saving America’s “Most Important Tool to Uncover and Punish Fraud”: 25 Facts That Rebut the Chamber of Commerce’s Proposal to undermine the False Claims Act (July 30, 2014).
- The Legality of the IRS’ Proposed Whistleblower Rule: Flunking the Loving Test (June 5th, 2014)
- Policy Analysis as to the Congressional to Provide Awards to All Whistleblowers Who Submit Information that Leads to a Successful Enforcement Action, Including Those Who Submitted Information Before the Passage of the Dodd-Frank Act (November 9, 2012)
Rulemaking Proposals and Reports
- December 17, 2010: Report: Impact of qui tam Laws on Internal Compliance.
- December 17, 2010: Formal Comments on the Proposed Dodd-Frank Whistleblower Rules.
- January 25, 2011: Rule making proposal on SEC Rewards Provisions.
- February 15, 2011: Rule making proposal re: Foreign Corrupt Practices Act.
- March 7, 2011: Rebuttal to comments proposed by the Chamber of Commerce.
- March 17, 2011: Provision-by-provision analysis of the proposed rules with recommended changes.
- May 17, 2011: Letter to SEC Chairman re: Rules governing protection for employee reports to internal compliance officials.
- Rules for Whistleblowers: A Guide to Doing What's Right (2023)
- The Whistleblower Handbook: A Step-by-Step Guide to Doing What's Right and Protecting Yourself (2017)
- Whistleblower Law: A Guide to Legal Protections for Corporate Employees (2004)
- American Political Prisoners: Prosecutions under the Espionage and Sedition Act (1994)
- Concepts and Procedures in Whistleblower Law (2000)
- The Whistleblower Litigation Handbook: Environmental, Nuclear, Health, and Safety Claims (1990)
- The Labor Lawyer’s Guide to the Rights and Responsibilities of Employee Whistleblowers (1988)
- Jailed for Peace: The History of American Draft Law Violators, 1658-1985 (1986)
- Protecting Environmental and Nuclear Whistleblowers: A Litigation Manual (1985)
- False Claims Acts: Federal, State and Municipal Qui Tam Laws
- Federal Whistleblower Laws and Regulations
What Clients are Saying
“The only lawyer on my side was Steve Kohn. He was as smart as they come and feisty as a pit bull. Steve was convinced the government owed me a fat reward, and he was going to get it, or die trying.”
"An absolutely first rate lawyer. . . keenly interested in utilizing the law as a rational instrument of social change and improving the quality of life for the weak, the poor and the unpowerful."
"[Steve Kohn] is an outstanding person, with a very keen mind, a true gift for research, an extremely capable writer, and an eloquent speaker."
"I want to try to express my feelings of gratitude for what you are doing for me, but I'm not sure that words will do the job . . . The bureaucrats almost won; not because they were legally right, but rather, because they have the power and influence to be able to crush any resistance . . . You are rendering a great service, not only to individuals like myself, but to our country a well."
"Steve Kohn is the nation's outstanding whistleblower lawyer."
“I couldn’t have navigated the shark invested waters whistleblower face without the passion, dedication, determination, and brilliance of my incredible attorneys.”
“...the three co-founders of the National Whistleblower Center, these are important names, Stephen Kohn, Michael Kohn, and David Colapinto, thank you so much for all that you do, they broke the mold with these visionaries and we are all better for it.” – National Whistleblower Day, 2018
“When I had to blow the whistle it was very very difficult. I was lucky I had my daughter and I was lucky I had Stephen Kohn in my life. . .he [Stephen Kohn] dragged me across the finish line . . . he stayed with me, he kept me going . . .”
Steve's Latest Thinking
December 15, 2022
Our Client Received the Largest Whistleblower Reward in World History of $104 Million
Bradley Birkenfeld broke the back of Swiss bank secrecy. He was the first Swiss banker to file a case under the IRS whistleblower law. The results were unprecedented. UBS bank (at the time the largest bank in the world) had to pay a fine of $780 million. They also had to close all known U.S. accounts, and for the first time in history, the bank turned over the names of 4450 U.S. taxpayers for prosecution in the United States. Mr. Birkenfeld obtained the largest ever individual qui tam whistleblower award in history, $104 million.
Stephen Kohn’s Successful Legal Advocacy
Latest Book: The New Whistleblower's Handbook
"If you’re among the 34% of Americans who have seen wrongdoing at their job, you may want to add this book to your Christmas wish list. Just don’t let your boss catch you reading it."
"For the past 25 years, Kohn’s been in the trenches fighting the whistleblower wars. The lessons learned from those wars have been distilled in this book."
"With the Holy Bible in one hand and Mr. Kohn's Whistleblower Handbook in the other, my wife crushed a powerful corporation."
"Top ten books about whistleblowers"
"Vastly shrewd and practical, but it also offers an astute long view of American whistle-blowing."
"This book arms the whistleblower with the vital ammunition needed to effectively document corruption, while guiding them in how to Read More"