By Sharon L. McCarthy
Law Journal Newsletters, Business Crimes Bulletin
May 2012 Edition, Vol. 19, No. 9
In 2006, Congress amended Section 7623 of the Internal Revenue Code of 1986 (the Code) and significantly enhanced the IRS Whistleblower Program with respect to claims made after Dec. 20, 2006, through the enactment of the Tax Relief and Health Care Act of 2006 (the TRHC Act). Pub. L. No. 109-432, § 406 (2006). (Along with the substantive modifications to Section 7623, the IRS also changed the name of the program from the “Informants’ Reward Program”.