Center for Agricultural Law and Taxation

IRS Whistleblower Office Exempt From Privacy Act
- by Roger McEowen

According to an interim regulation, the IRS’ new Whistleblower Office will be exempt from the Privacy Act.  That means that the IRS will not have to advise subjects of investigation that their records have been requested.  IRS believes that reporting on inquiries lets the person know that they are being investigated, and invites perusal of the records.  That could reveal potential co-defendants, sources of confidential information, the information itself and tactics.  With this information, subjects might tamper with evidence or witnesses, or in some other way confound the investigation.  The interim regulation is effective January 10, 2008.  Any public comments on the regulation must be received by February 11, 2008. 

The text of the regulation is available here…