Lets whistleblowers who report tax fraud proceed anonymously before the Tax Court, sets a de novo standard for court review of IRS award decisions, and adds interest to late whistleblower awards.

• Requires the Tax Court to review IRS whistleblower award determinations de novo, using the original administrative record plus any newly discovered or previously unavailable evidence
• Allows a whistleblower to proceed anonymously before the Tax Court unless the court finds a societal interest in disclosure that outweighs the potential harm to the whistleblower
• Adds interest at the overpayment rate to a whistleblower award when the Treasury Secretary has not sent a preliminary award recommendation within a set period after proceeds are collected and tax liabilities are settled
• Adds a list of up to 10 top tax avoidance schemes disclosed by whistleblowers to the annual IRS whistleblower report
• Corrects the attorney's fee deduction in Section 62 to cover awards under all of Section 7623, not only subsection (b)

• Ways and Means Committee (House)
• Finance Committee (Senate)

Taxation