IRS Whistleblower Program Improvement Act
What does the IRS Whistleblower Program Improvement Act do?
HR 7959 is a House bill sponsored by Rep. Mike Kelly (R-PA). The IRS Whistleblower Program pays awards to whistleblowers, tied to the proceeds the IRS collects in the matters they report. This bill makes five changes to that program: the Tax Court must review IRS award determinations de novo, based on the administrative record established at the time of the original determination plus any newly discovered or previously unavailable evidence; whistleblowers may elect to proceed anonymously before the Tax Court unless the court finds a societal interest in disclosure that exceeds the potential harm to the whistleblower; awards accrue interest when the IRS does not provide a preliminary award recommendation notice before a set date; the IRS whistleblower report must include a list of up to 10 top tax avoidance schemes disclosed by whistleblowers; and the attorney's-fee deduction is broadened from section 7623(b) awards to all section 7623 awards.
Did HR 7959 pass? Where it stands
As of August 30, 2026, HR 7959 has passed the House.
Status: Passed House
Latest vote: House Passed 346–10 on April 27, 2026
Outlook: Unlikely
Key provisions
- De Novo Court Review
- Tax Court must now review IRS whistleblower award decisions de novo (from scratch)
- Applies to petitions pending on or filed after enactment
- Anonymity and Delays
- Whistleblowers may elect anonymity in Tax Court, subject to a societal-interest exception
- Interest accrues on awards when IRS misses its preliminary recommendation deadline
- Fees and Reporting
- Attorney fee deduction broadened from one whistleblower award category to all of them
- IRS report must list up to 10 top tax avoidance schemes disclosed by whistleblowers
Last updated August 9, 2026