Can IRS whistleblowers remain anonymous?

Whistleblowers must disclose their identity and taxpayer identification number when submitting information to the IRS.

But that does not mean that whistleblower’s identity will become known to anyone other than the IRS. The IRS promises to use its “best efforts to protect the identity” of a whistleblower “to the fullest extent permitted by the law.”

In some circumstances, the IRS must reveal a whistleblower’s identity. For example, it may need to call the whistleblower as a witness in a court proceeding. The IRS will notify the whistleblower before disclosing their identity.

A whistleblower who appeals an IRS whistleblower award to the Tax Court may seek permission to file the appeal under seal. The Tax Court often allows whistleblowers to proceed anonymously where there is a risk of retaliation or other harm if the whistleblower’s identity is revealed.

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