Amendments
2019—Subsec. (d). [Pub. L. 116–25] added subsec. (d).
2018—Subsec. (b)(1), (2)(A). [Pub. L. 115–123, § 41108(a)(2)], (b), substituted “proceeds collected as a result of the action” for “collected proceeds (including penalties, interest, additions to tax, and additional amounts) resulting from the action” and inserted “(determined without regard to whether such proceeds are available to the Secretary)” after “in response to such action”.
Subsec. (b)(5)(B). [Pub. L. 115–123, § 41108(c)], substituted “proceeds” for “tax, penalties, interest, additions to tax, and additional amounts”.
Subsec. (c). [Pub. L. 115–123, § 41108(a)(1)], added subsec. (c).
2006—[Pub. L. 109–432] designated existing provisions as subsec. (a), inserted heading, in par. (1), substituted “or” for “and” at end, in concluding provisions, struck out “(other than interest)” after “amounts”, and added subsec. (b).
1996—[Pub. L. 104–168] substituted “of underpayments and fraud, etc.” for “and punishment of frauds” in section catchline and amended text generally. Prior to amendment, text read as follows: “The Secretary, under regulations prescribed by the Secretary, is authorized to pay such sums, not exceeding in the aggregate the sum appropriated therefor, as he may deem necessary for detecting and bringing to trial and punishment persons guilty of violating the internal revenue laws, or conniving at the same, in cases where such expenses are not otherwise provided for by law.”
1976—[Pub. L. 94–455] struck out “or his delegate” after “Secretary” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 2019 Amendment
[Pub. L. 116–25, title I, § 1405(c)(2)], July 1, 2019, [133 Stat. 1000], provided that: “The amendment made by subsection (b) [amending this section] shall take effect on the date of the enactment of this Act [July 1, 2019].”
Effective Date of 2018 Amendment
[Pub. L. 115–123, div. D, title II, § 41108(d)], Feb. 9, 2018, [132 Stat. 158], provided that: “The amendments made by this section [amending this section] shall apply to information provided before, on, or after the date of the enactment of this Act [Feb. 9, 2018] with respect to which a final determination for an award has not been made before such date of enactment.”
Effective Date of 2006 Amendment
Amendment by [Pub. L. 109–432] applicable to information provided on or after Dec. 20, 2006, see [section 406(d) of Pub. L. 109–432], set out as a note under section 62 of this title.
Effective Date of 1996 Amendment
[Pub. L. 104–168, title XII, § 1209(c)], July 30, 1996, [110 Stat. 1474], provided that: “The amendments made by this section [amending this section] shall take effect on the date which is 6 months after the date of the enactment of this Act [July 30, 1996].”
Whistleblower Office
[Pub. L. 109–432, div. A, title IV, § 406(b)], Dec. 20, 2006, [120 Stat. 2959], provided that:“(1)
In general.—
Not later than the date which is 12 months after the date of the enactment of this Act [Dec. 20, 2006], the Secretary of the Treasury shall issue guidance for the operation of a whistleblower program to be administered in the Internal Revenue Service by an office to be known as the ‘Whistleblower Office’ which—
“(A)
shall at all times operate at the direction of the Commissioner of Internal Revenue and coordinate and consult with other divisions in the Internal Revenue Service as directed by the Commissioner of Internal Revenue,
“(B)
shall analyze information received from any individual described in section 7623(b) of the Internal Revenue Code of 1986 and either investigate the matter itself or assign it to the appropriate Internal Revenue Service office, and
“(C)
in its sole discretion, may ask for additional assistance from such individual or any legal representative of such individual.
“(2)
Request for assistance.—
The guidance issued under paragraph (1) shall specify that any assistance requested under paragraph (1)(C) shall be under the direction and control of the Whistleblower Office or the office assigned to investigate the matter under paragraph (1)(A). No individual or legal representative whose assistance is so requested may by reason of such request represent himself or herself as an employee of the Federal Government.”
Report by Secretary
[Pub. L. 109–432, div. A, title IV, § 406(c)], Dec. 20, 2006, [120 Stat. 2960], provided that: “The Secretary of the Treasury shall each year conduct a study and report to Congress on the use of section 7623 of the Internal Revenue Code of 1986, including—“(1)
an analysis of the use of such section during the preceding year and the results of such use, and
“(2)
any legislative or administrative recommendations regarding the provisions of such section and its application.”
Study of Payments Made for Detection of Underpayments and Fraud
[Pub. L. 105–206, title III, § 3804], July 22, 1998, [112 Stat. 783], provided that the Secretary of the Treasury, not later than 1 year after July 22, 1998, would conduct a study and report to Congress on the use of this section, including an analysis of the present use of this section and any legislative or administrative recommendations regarding the provisions of this section and its application.
Annual Report to Congress on Payments Made Under This Section and Resultant Collections
[Pub. L. 104–168, title XII, § 1209(d)], July 30, 1996, [110 Stat. 1474], provided that: “The Secretary of the Treasury or his delegate shall submit an annual report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate on the payments under section 7623 of the Internal Revenue Code of 1986 during the year and on the amounts collected for which such payments were made.”