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Awards for Information Relating to Detecting Underpayments of Tax or Violations of the Internal Revenue Laws (Us Internal Revenue Service Regulation) (Irs) (2018 Edition) The Law Library

Awards for Information Relating to Detecting Underpayments of Tax or Violations of the Internal Revenue Laws (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Awards for Information Relating to Detecting Underpayments of Tax or Violations of the Internal Revenue Laws (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 These regulations provide comprehensive guidance for the award program authorized under Internal Revenue Code (Code) section 7623. The regulations provide guidance on submitting information regarding underpayments of tax or violations of the internal revenue laws and filing claims for award, as well as on the administrative proceedings applicable to claims for award under section 7623. The regulations also provide guidance on the determination and payment of awards, and provide definitions of key terms used in section 7623. Finally, the regulations confirm that the Director, officers, and employees of the Whistleblower Office are authorized to disclose return information to the extent necessary to conduct whistleblower administrative proceedings. The regulations provide needed guidance to the general public as well as officers and employees of the IRS who review claims under section 7623. This book contains: - The complete text of the Awards for Information Relating to Detecting Underpayments of Tax or Violations of the Internal Revenue Laws (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section