Changes Alleviate Whistleblower Claim Process Confusion

Expiration Date: June 1, 2023
Affected IRM: 25.2.1

Date: June 1, 2021

MEMORANDUM FOR
DISTRIBUTION

FROM:
Lee D. Martin 
DIRECTOR, WHISTLEBLOWER OFFICE

SUBJECT:
Form 211 Operating Division Classifier and SME Feedback

This memorandum issues guidance to operating division classifiers and subject matter experts (SME) for providing feedback when they decline to forward a Form 211, Application for Award for Original Information, (claim) to the operating division's audit/investigation function for action.

Purpose: Delineate rejections from denials during the initial review and SME process to help whistleblowers and their representatives know whether their information was only considered by the Whistleblower Office (WO) or whether the information was forwarded to an operating division for consideration.

Background: The initial review process is comprised of a review by the WO to ensure the Form 211 meets the general requirements for filing a claim for an award under 26 CFR 301.7623-1 (including correspondence to perfect a claim that doesn't meet/include criteria outlined in 26 CFR 301.7623-1(c)) and the operating division's classification of the claim. Currently, there is no way for a whistleblower to know if a claim was forwarded to the operating division classifier/SME based on the type of determination letter received. This has led to some confusion where whistleblowers have submitted letters, inquiries, and complaints because they believed the WO had not forwarded the information on their claim for an award to the operating division for consideration when in fact, the information was sent to the operating division and the operating division declined to take action on the claim. This change will help whistleblowers and their representatives identify whether their information was only considered by the WO or whether the information was assigned to an operating division for consideration.

Procedural Change: References to “rejection” will be removed from the classification and SME sections of the IRM. Classifiers and SME's should not use the terms “reject” or “rejection” when providing feedback for their decision to decline to forward the whistleblower claim to the operating division's audit/investigation function for action. Feedback must state the basis or rationale for not taking action on the claim.

Effect on Other Documents: This guidance will be incorporated into the above IRM sections within two years of the date of this memorandum.

Effective Date/Implementation Date: This guidance is effective as of the date of this memorandum.

Contact: Please contact the Whistleblower Office's Program Manager for the Strategic Planning and Program Administration team if you have any questions.

Cc:
www.irs.gov
IG Coordinators

Expiration Date: June 1, 2023
Affected IRM: 25.2.2

Date: June 1, 2021

MEMORANDUM FOR
WHISTLEBLOWER OFFICE EMPLOYEES

FROM:
Lee D. Martin
DIRECTOR, WHISTLEBLOWER OFFICE

SUBJECT:
Processing Classifier and SME Feedback

This memorandum issues guidance on processing claims when the operating division classifier or subject matter expert (SME) declines to forward a Form 211, Application for Award for Original Information, (claim) to the operating division's audit/investigation function for action.

Purpose: Delineate rejections from denials during the initial review and SME process to help whistleblowers and their representatives know whether their information was only considered by the Whistleblower Office (WO) or whether the information was forwarded to an operating division for consideration.

Background: The initial review process is comprised of a review by the WO to ensure the Form 211 meets the general requirements for filing a claim for an award under 26 CFR 301.7623-1 (including correspondence to perfect a claim that doesn't meet/include criteria outlined in 26 CFR 301.7623-1(c)) and the operating division's classification of the claim. Currently, there is no way for a whistleblower to know if a claim was forwarded to the operating division classifier/SME based on the type of determination letter received. This has led to some confusion where whistleblowers have submitted letters, inquiries, and complaints because they believed the WO had not forwarded the information on their claim for an award to the operating division for consideration when in fact, the information was sent to the operating division and the operating division declined to take action on the claim. This change will help whistleblowers and their representatives identify whether their information was only considered by the WO or whether the information was assigned to an operating division for consideration.

Procedural Change: The WO will follow 26 CFR 301.7623-3(b)(3) and (c)(8) when an operating division classifier or SME declines to forward the claim to the operating division's audit/investigation function for action.

Effect on Other Documents: This guidance will be incorporated into the above IRM sections within two years of the date of this memorandum.

Effective Date/Implementation Date: This guidance is effective as of the date of this memorandum.

Contact: WO employees should follow existing procedures to elevate questions through their management chain.

Cc:
www.irs.gov
IG Coordinators