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France3470 (talk | contribs) Link repair: Internal Rrevenue Manual -> Internal Revenue Manual - You can help! |
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On June 7, 2012, the IRS issued more guidance covering whistleblowers and their representatives.<ref>{{cite web|last=WHITLOCK|first=STEPHEN|title=MEMORANDUM FOR DISTRIBUTION FOR WHISTLEBLOWER OFFICE EMPLOYEES|url=http://www.irs.gov/pub/foia/ig/wi/ig_wo_memo_03.pdf|publisher=US Internal Revenue Service|accessdate=2012-07-19}}</ref>
Effective August 1, 2012, the Whistleblower Award Determination Administrative Proceeding procedures and [[Internal
According to John McDougal, speaking on his own behalf, at an [[American Bar Association]] Section of Taxation webcast, "whistleblower data is the second most important source of information for the IRS's international enforcement efforts."<ref name="Arora">{{cite web|last=Arora|first=Jaime|title=WHISTLEBLOWER TIPS A BIG HELP IN IRS'S INTERNATIONAL CRIMINAL ENFORCEMENT-2012 TNT 159-1|publisher=Tax Analysts Tax Notes Today|accessdate=2012-08-16}}</ref> According to McDougal, the primary source of information is through the offshore voluntary disclosure initiative.<ref name="Arora"/>
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