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25.2.2.12
(12-30-2008)
Grounds for Determining Allowability of Claims for Award
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In general, claims for awards will not be processed for the following reasons:
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Claims submitted by an individual who is an employee of the Department of Treasury, or who is acting within the scope of his/her
duties as an employee of any Federal, State, or local Government.
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Claims submitted by an individual who is required by Federal law or regulation to disclose the information or by an individual
who is precluded by Federal law or regulation from making the disclosure.
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Claims submitted by an individual who obtained or was furnished the information while acting in an official capacity as a
member of a State body or commission having access to such materials as Federal returns, copies or abstracts.
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Claims submitted by an individual who had access to taxpayer information arising out of a contract with the Federal government
that forms the basis of the claim.
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Claims that upon initial review have no merit or that lack sufficient specific and credible information.
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Claims submitted anonymously or under an alias.
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Claims filed by a person other than a natural person (such as a corporation or a partnership).
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For claims filed under section 7623(b), the alleged noncompliant person is an individual whose gross income is below $200,000
for all taxable years at issue in a claim.
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In general, claims for awards will be denied if:
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The information provided did not identify a federal tax issue upon which the IRS took action.
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The information did not result in the detection of underpayment of taxes.
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The information did not result in the collection of proceeds.
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