The Tax Relief and Health Care Act of 2006 (TRHCA 2006) added IRC 7623(b), which enacted significant changes in the IRS award program for WBs.

The law requires the WO to analyze a WBs claim information submitted under IRC 7623(b), and either investigate the matter or assign it to the appropriate IRS office.

Operating at the direction of the Commissioner of the IRS, the WO coordinates with other IRS units, analyzes information submitted, and makes award determinations.

The procedures contained in this IRM provide guidance and include other resources available for the SB/SE ICE Team employees to process Form 211 claims on behalf of the WO program. The direction to analyze, research, investigate, assign, and/or coordinate with other IRS operating divisions or functions supports both the goals and objectives of the SB/SE Division and WO.

The authority to determine and approve awards under IRC 7623 for individuals who provide information to the IRS related to the detection of underpayments of tax, or to the detection and bringing to trial and punishment of persons guilty of violating the internal revenue laws or conniving at the same is delegated to the Director of the WO under Delegation Order 25-7 (Rev 5).

The SB/SE ICE Team has been redelegated authority to receive and process Form 211, Application for Award for Original Information, in support and under the Director of the WO per Delegation Order 25-7 (Rev 5).

EFCP, Ogden CEA, and the SB/SE ICE Team collaborates with the WO to perform various tasks throughout the Form 211 claim process. Items sent to the SB/SE ICE Team are considered sent to the WO. The final approval of any procedure is completed by the WO to ensure the procedures conform and support the intent of the WO policies and changes and updates to tax laws. This includes any local desk procedural guides, procedures and policy alerts, and new IRM revisions.

IRM deviation procedures:

See IRM 25.2.2.1.1, Background and IRM 25.2.2.1.2, Authority, for code sections and authorities relating to the processing of Form 211 from receipt to determination.

The WO has strategy, policy, administration, oversight, review, and reporting responsibility for the IRS’s WB Program. In this capacity, the WO ensures the service wide handling of WB claims is consistent with relevant laws, regulations, policies, and the direction of the IRS WB Program. Further, all matters that impact the WB Program, including audits or other inquiries from GAO, TIGTA, Congressional Committees, TAS, stakeholder groups, news media, or others will be overseen by the WO. The WO will involve SB/SE at the onset and throughout all aspects of such matters that relate to the ICE unit.

The SB/SE Division has operational responsibility for the SB/SE ICE Team. In this capacity, SB/SE will ensure that the SB/SE ICE Team resources are used efficiently and effectively. SB/SE will determine the staff levels needed to deliver the WB Program expectations.

The EFCP Director , is responsible for all policy and procedures related to the guidance for Ogden CEA, SB/SE ICE Team. EFCP is responsible for overseeing program coordination for procedures related to the WO program. EFCP works closely with the Director and Operations Manager, Ogden CEA, Planning and Analysis (P & A), the WO, and ALL other operating divisions and functions. EFCP supports responses and actions to Form 211 claims and oversees the intent of the WO policies and updates to tax law.

The Ogden CEA Director is responsible to support activities following the procedures in this IRM and oversees planning and analysis, operation, department, team and employee responses and actions to Form 211 claims.

The Ogden CEA P & A Manager is responsible to support activities following the procedures in this IRM and oversees and supports the direction of the, operation, department, team and employee responses and actions to Form 211 claims.

The Ogden CEA Operations Manager is responsible to oversee activities following the procedures in this IRM and oversees department, team, and employee responses and actions to Form 211 claims.

The Ogden CEA Department Manager is responsible to manage team and employee activities following the procedures in this IRM and oversees team and employee responses and actions to Form 211 claims.

The Ogden CEA ICE team manager is responsible to manage employee activities following the procedures in this IRM and oversees employee responses and actions to Form 211 claims.

The Ogden CEA ICE Team employees are responsible for completing activities following the procedures in this IRM and provide responses and complete actions to Form 211 claims.

The Ogden CEA ICE Team roles and responsibilities are framed around the multiple steps of the whistleblower claim process. The following actions are performed by the ICE Team employees. The list is not intended to be all-inclusive of every process or duty performed by the ICE Team. Timely action is essential for all of these responsibilities.

Program Reviews: Ogden CEA performs Operational, and Program Reviews to ensure actions are in accordance with the procedures in this IRM. EFCP performs annual program reviews, if necessary, to ensure actions taken by Ogden CEA employees working WB claims are in accordance with the procedures in this IRM.

Program Reports: The following daily, weekly, and monthly reports are generated by management, P & A, and/or the WO, and can assist with evaluating the performance of the SB/SE ICE Team program.

Program Effectiveness - Results: The program report results and data are housed on the Ogden, CEA SharePoint site in the P & A ICE Weekly-Dashboard Data and Reports folder. The reports provide daily, weekly, monthly, and cumulative data.

Program Effectiveness - Quality: Evaluative EQRS reviews and WO Quality Review reports are consistency reviews routinely conducted, along with EFCP reviews to ensure WB claim actions are timely and in accordance with the procedures in this IRM.

The program control system used to oversee and manage the inventory is the e-Trak system. The e-Trak system has a log-in program control to limit access to its content.

The submission of Form 211 claims are built and loaded in the e-Trak system and becomes the inventory assigned to ICE Team employees.

The e-Trak system tracks the various actions taken by ICE employees to manage the multiple stages of whistleblower claim inventory. The WB claims inventory and actions are monitored by Ogden CEA, Department, and Front-Line managers along with ICE Team employees, P & A, and WO.

The ICE Team employees should ensure actions taken meet the processing criteria outlined in the current IRM resources found on local IRM sites and/or local desk procedural guides located on the local ICE SharePoint site.

A list of some of the terms (and definitions) and acronyms used in this IRM are found below. This list is not all inclusive. For details on additional terms, definitions, and acronyms, reference IRM 25.2.1.1.3, General Operating Division Guidance for Working Whistleblower Claims; IRM 25.2.2.1.4, General Operating Division Guidance for Working Whistleblower Claims, Terms; IRM 25.2. 2.1.4, Whistleblower Awards, Terms; IRM 25.2.2.1.5, Whistleblower Awards, Acronyms; local desk procedural guides, or use the Search feature on the IRS Home Page.

The following terms and acronyms are defined below:

The related resources found in IRM 25.2.1.1.5, General Operating Division for Working Whistleblower Claims, Related Resources, and IRM 25.2.2.1.6, Information and Whistleblower Awards, Whistleblower Awards, Related Resources in conjunction with local desk procedural guides, provide additional information for the SB/SE Ogden ICE Team, to process WB claims on behalf of the WO.

EFCP and the Whistleblower Office have developed local use desk procedural guides to be used in conjunction with all applicable IRM resources. All SB/SE ICE Team employees should access the IRM resources and updated desk procedural guides throughout the year. The SB/SE ICE Team employees should know how to find the latest IRM resources or local IRM sites and desk procedural guides on the local ICE SharePoint site.

Local desk procedural guides are only to be used to supplement existing IRM procedures and/or aid in local procedures, including e-Trak system use and input.

Local desk procedural guides for SB/SE ICE Team employees include but are not limited to the ICE Procedural Guide, e-Trak Training and User Guides, alerts, templates, operating division (OD) contact listings, and/or other miscellaneous guidance provided and located on the local ICE SharePoint site.

All existing, updated, or changed local procedures must be reviewed by the EFCP Analyst, Ogden CEA management, and designated SME employees. The final approval is completed by the WO, received through electronic sources, to ensure local desk procedural guides and/or any procedure or policy alerts support the WO Policies.

Revisions must reflect the revision date to assist SB/SE ICE Team employees in identifying the current procedures to reference.

Local desk procedural guides deviation: