ReferenceIRS Form 211 and Instructions

To submit a claim for an award with the IRS regarding tax violations, individuals are required to use IRS Form 211, titled “Application for Award for Original Information.” Here are the instructions and details regarding the submission of IRS Form 211 based on the information gathered from the IRS website:

1. Form Submission:
   • Individuals must fill out IRS Form 211, ensuring it includes the following details:
     • A description of the alleged tax noncompliance, along with a written narrative explaining the issues.
     • Information to support the narrative, like copies of books and records, ledger sheets, receipts, bank records, contracts, emails, and the location of assets.
     • A description of documents or supporting evidence not in the whistleblower’s possession or control, and their location.
     • An explanation of how and when the whistleblower became aware of the information forming the basis of the claim.
     • A complete description of the whistleblower’s present or former relationship (if any) to the subject of the claim (e.g., family member, acquaintance, client, employee, accountant, lawyer, bookkeeper, customer).
     • The whistleblower’s original signature on the declaration under penalty of perjury (a representative cannot sign Form 211 for the whistleblower), and the date of signature​¹​.
2. Mailing Address:
   • Once completed, the Form 211, along with supporting documentation, should be mailed to:
     • Internal Revenue Service
       Whistleblower Office – ICE
       1973 N Rulon White Blvd.
       M/S 4110
       Ogden, UT 84404​¹​.
3. Signature Requirement:
   • A significant part of the form submission is the requirement for the whistleblower’s original signature on the declaration under penalty of perjury. A representative cannot sign Form 211 for the whistleblower​²​.
4. Additional Guidance:
   • While not directly related to Form 211, individuals wanting to file a claim for an award with the IRS are advised not to represent themselves as an employee or agent of the Internal Revenue Service or the United States Government​³​.
5. Misdirected Submissions:
   • In some instances, whistleblowers might mistakenly submit claims for awards directly to IRS field personnel despite instructions to send all Form 211 to the Whistleblower Office. In such cases, IRS personnel should not act on any information to protect the integrity of any taxpayer examination and control information for a possible award under IRC § 7623​⁴​.

These guidelines and instructions are crucial for ensuring that the submission of IRS Form 211 is done correctly, which is essential for the processing and consideration of the whistleblower claim.