Improves whistleblower protections and awards for IRS whistleblowers.
Amends the Internal Revenue Code to enhance the IRS Whistleblower Program. Changes include modifying the standard and scope of review for whistleblower award determinations, allowing whistleblowers to proceed anonymously before the Tax Court, and providing interest on whistleblower awards if the Secretary fails to provide timely notice. Also modifies the IRS whistleblower report to include descriptions of the top tax avoidance schemes disclosed by whistleblowers. The amendments apply to reports and petitions filed after the enactment of this Act.
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