Unlike the Dodd-Frank Wall Street Reform and Consumer Protection Act (the “Dodd-Frank Act”), there are no provisions safeguarding the confidentiality of whistleblowers under the Tax Relief and Health Care Act of 2006 (“TRHCA”). Notwithstanding, the IRS has committed to protect whistleblower identity to the fullest extent permitted by law, including the fact that the IRS received whistleblower information in a particular case.
The IRS has implemented a review process to ensure that the whistleblower’s identity is revealed only under certain circumstances, such as when the whistleblower is an essential witness in a judicial proceeding, where it may not be possible to pursue the investigation or examination without revealing the whistleblower’s identity, or when the agency is ordered to do so by a court of competent jurisdiction. The IRS has indicated that it will notify the whistleblower prior to disclosure.
No Protection From Retaliation
Unlike the Dodd-Frank Act, the THRCA does not protect whistleblowers from employer retaliation. Therefore, whistleblowers have to look to state law for recourse.
Freiberger Haber LLP is dedicated to providing experienced, dedicated, and aggressive representation for whistleblowers looking to report violations of the tax laws to the IRS. If you have questions about your anonymity or protection from retaliatory acts, contact Freiberger Haber LLP.