Redefining “Collected Proceeds”

Anonymous IRS whistleblowers, identified only as Whistleblower 21276-13W and Whistleblower 21277-13W, obtained a reward of $17,791,607 in the first tax whistleblower case ruling that tax whistleblowers were entitled to rewards based on collected proceeds that included criminal fines and penalties obtained by the Department of Justice. Congress cited this landmark decision, amending the IRS tax law to ensure criminal penalties were explicitly included in the IRS whistleblower law.