Claimants must submit an IRS Form 211 to report someone to the IRS. This form should contain specific and credible evidence of a specific fraud or scheme, and/or the underpayment of taxes. This form should include as much information as possible, otherwise, the whistleblower risks his chance of evidence being considered during the award determination stage of the process.
This form may include supplemental documents that help the IRS in their investigation of particular fraud or situation. Whistleblowers may also describe the location of a specific incriminating document in their claim if they do not have access to such evidence. Failure to provide specific details could cause the IRS to turn down the case.
Given the complex nature of reporting someone to the IRS and filing for rewards, we suggest whistleblowers seek legal advice from a reputable whistleblower attorney. Most will provide a free case evaluation to check eligibility for financial rewards, and give you an overview of your rights as an IRS whistleblower.