IRS Whistleblower Program Improvement Act

Sponsor: Mike Kelly (Republican-PA)March 17, 2026

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Introduced

In Committee

Passed One Chamber

Passed Both Chambers

Signed into Law

Received in the Senate and Read twice and referred to the Committee on Finance.

Lets IRS whistleblowers stay private, get interest on delayed payments, and challenge decisions more easily.

This bill would improve the IRS whistleblower program. It would let people who report tax fraud stay private in Tax Court and get interest if their award payments are delayed. It would also make it easier for them to challenge award decisions and write off legal fees.

What Would Change

Today, IRS whistleblowers appealing award decisions to the Tax Court do not have a clear right to a fresh review of their case or to stay anonymous. Also, they do not get interest if their award recommendations are delayed. Deductions for legal fees are also limited. This bill would change that. It would require a fresh review of evidence, allow anonymity in Tax Court, mandate interest on delayed awards, and broaden legal fee deductions.

Key Provisions

Lets whistleblowers stay anonymous in Tax Court proceedings unless a judge finds a strong public reason to reveal their identity.
Requires the Tax Court to take a fresh look at all evidence, including new information, when reviewing whistleblower award decisions.
Mandates that the IRS pay interest on whistleblower awards if there are delays in making preliminary award recommendations.
Broadens the types of IRS whistleblower awards for which people can deduct their attorney's fees.
Requires the IRS to include a list of up to 10 top tax avoidance schemes reported by whistleblowers in its yearly report.

View on Congress.gov

HR 7959 · 119th Congress · March 17, 2026 · AI Summary by gemini-2.5-flash · 10/10

IRS Whistleblower Program Improvement Act

What Would Change

Key Provisions

Lobbying Activity