How can I file a whistleblower claim with the IRS and receive a cash award?

To file a claim, whistleblowers must sign and mail IRS Form 211 to the IRS’s Office of the Whistleblower in Ogden, Utah. The Office will not accept faxed or emailed claims.

Form 211 requires a whistleblower to:

1. Provide information about the taxpayers being reported, including their taxpayer identification numbers;
2. Describe the tax violations the whistleblower alleges;
3. State how the whistleblower learned of the violations;
4. Calculate the approximate amount of tax owed; and
5. Provide information about the whistleblower.

The completed form must clearly describe the underpayment of tax or violation of federal tax law. It must also describe any documents or supporting evidence the whistleblower has, explain how the whistleblower learned of the information, and describe any relationship with the subject of the claim.

The Whistleblower Office will either decide the claim warrants further attention and forward it to the IRS, or issue a rejection letter. The IRS will investigate the claim and may contact the whistleblower for additional information. If the IRS does not act on the claim, it will send the whistleblower a claim rejection letter.

The IRS often takes significant time to fully resolve whistleblower claims. It has sometimes spent years investigating claims. And it does not pay awards until after it collects all money owed and the time for an appeal has expired, requiring the whistleblower to wait additional time after the investigation concludes.

To learn more about the IRS’s whistleblower program and other programs, go to www.mololamken.com and follow us on LinkedIn. “Brilliant lawyers with courtroom savvy” — Benchmark Litigation. Copyright MoloLamken LLP 2025.