The IRS 211 form serves as a crucial document for individuals aiming to report tax evasion or fraud, enabling them to potentially receive a reward for their valuable information. By filling out this form, whistleblowers can aid the Internal Revenue Service (IRS) in identifying and addressing fraudulent tax activities, ensuring the integrity of the tax system. For those ready to contribute to this cause, complete your IRS 211 form by clicking the button below.
The Internal Revenue Service (IRS) Form 211 plays a crucial role in the United States tax system, serving as a bridge between everyday citizens and the enforcement of tax laws. This form is essentially a tool that enables individuals to report others who they believe are violating the tax regulations, thereby contributing to a fairer tax system for all. When a person fills out this form, they may also be eligible for a reward if their information leads to the collection of taxes, penalties, or other amounts from the reported party. The process outlined by Form 211 is not only about financial incentives; it underscores the importance of community involvement in ensuring tax compliance. By participating, individuals help maintain the integrity of the tax system, supporting the principle that everyone should contribute their fair share. Handling this form requires an understanding of the potential repercussions and responsibilities involved, both for the individual who submits the report and for the one being reported.
Form 211
Department of the Treasury - Internal Revenue Service
OMB Number 1545-0409
Application for Award for
Date Claim received
(July 2018)
Original Information
Claim number (completed by IRS)
Section A – Information About the Person or Business You Are Reporting
1.
Is this
New submission or
Supplemental submission
2. Last 4 digits of Taxpayer Identification
If a supplemental submission, list previously assigned claim number(s)
Number(s) (e.g., SSN, ITIN, or EIN)
3.
Name of taxpayer (include aliases) and any related taxpayers who committed the violation
4. Taxpayer's address, including ZIP code
5. Taxpayer's date of birth or approximate age
6.Name and title and contact information of IRS employee to whom violation was first reported, if known
7.Alleged Violation of Tax Law (check all that apply)
Income Tax
Employment Tax
Estate & Gift Tax
Tax Exempt Bonds
Employee Plans
Governmental Entities
Exempt Organizations
Excise
Other (identify)
8.Describe the Alleged Violation. State all pertinent facts to the alleged violation. (Attach a detailed explanation and include all supporting information in your possession and describe the availability and location of any additional supporting information not in your possession.) Explain why you believe the act described constitutes a violation of the tax laws
9.Describe how you learned about and/or obtained the information that supports this claim. (Attach sheet if needed)
10.What is your relationship (current and former) to the alleged noncompliant taxpayer(s)? Check all that apply. (Attach sheet if needed)
Current Employee
Former Employee
Attorney
CPA
Relative/Family Member
Other (describe)
11.
Do you still maintain a relationship with the taxpayer
Yes
No
12.
If yes to number 11, describe your relationship with the taxpayer
13.
Are you involved with any governmental or legal proceeding involving the taxpayer
14.If yes to number 13, Explain in detail. (Attach sheet if needed)
15.Describe the amount of tax owed by the taxpayer(s). Provide a summary of the information you have that supports your claim as to the amount owed
(i.e. books, ledgers, records, receipts, tax returns, etc). (Attach sheet if needed)
16.Fill in Tax Year (TY) and Dollar Amount ($), if known
TY $TY $TY $TY $TY $
Section B – Information About Yourself
17.
Name of individual claimant
18.
Claimant's date of birth (MMDDYYYY)
19.
Last 4 digits of Claimant's SSN or ITIN
20.
Are you currently an IRS employee
21.
Are you the spouse or a dependent of an IRS employee
22.
Are you currently an IRS contractor
23.
Are you a Federal, State or Local Government employee
24.
Address of claimant, including ZIP code
25.
Telephone number (including area code)
26.
Email address
27.Declaration under Penalty of Perjury I declare that I have examined this application, all accompanying statement and supporting documentation, and, to the best of my knowledge and belief, they are true, correct, and complete
Signature of Claimant
Date
Catalog Number 16571S
www.irs.gov
Form 211 (Rev. 7-2018)
Page 2
Instructions for Form 211, Application for Award for Original Information
General Information: The Whistleblower Office has responsibility for the administration of the whistleblower award program under section 7623 of the Internal Revenue Code. Section 7623 authorizes the payment of awards from the proceeds of amounts the Government collects as a result of the information provided by the whistleblower. A claimant must file a formal claim for award by completing and sending Form 211, Application for Award for Original Information, to be considered for the Whistleblower Program.
Send completed form along with any supporting information to: Internal Revenue Service Whistleblower Office - ICE 1973 N. Rulon White Blvd. M/S 4110
Ogden, UT 84404
Instructions for Completion of Form 211:
Question 1 If you have not previously submitted a Form 211 regarding the same or similar non-compliant activities, or the taxpayer(s) identified in this information have no known relationship to the taxpayer(s) identified in a previously submitted Form 211, check the box for “new submission.”
If you are providing additional information regarding the same or similar non-compliant activities, and are identifying additional non- complaint activities by the same taxpayer(s), check the box for “supplemental submission.” If you are identifying additional taxpayers involved in the same or similar tax non-compliance identified on a previously submitted Form 211, and those additional taxpayers are related to the taxpayer(s) identified on a previously submitted Form 211, check the box for “supplemental submission.” If this is supplemental information, list previously assigned claim number(s).
Questions 2 – 5 Information about the Taxpayer – Provide the taxpayer’s name, address, taxpayer identification number – last 4 digits (if known), and the taxpayer’s date of birth or approximate age.
Question 6 If you reported the violation to an IRS employee; please provide the employee’s name, title and the date the violation was reported. If known, provide contact information.
Questions 7 - 8 Indicate the type of tax that has not been paid or the tax liability that has not been reported and describe the alleged violation. Explain why you believe the act described constitutes a violation of the tax laws. Attach all supporting documentation (for example, books and records) to substantiate the claim. If documents or supporting evidence are not in your possession, describe these documents and their location.
Questions 9 - 14 These questions ask how and when you learned of the alleged violation and what relationship, if any, you have to the taxpayer.
Questions 15 – 16 These questions are asking for an estimate of the tax owed and the years/periods that the tax applies.
Questions 17 – 26 Information about the claimant – Provide the claimant’s name, address, date of birth, SSN or ITIN (last 4 digits), email address, and telephone number.
Question 27 Information provided in connection with a claim under this provision of law must be made under an original signed Declaration under Penalty of Perjury. For joint or multiple claimants. Form 211 must be signed by each claimant.
Privacy Act and Paperwork Reduction Act Notice
We ask for the information on this form to carry out the internal revenue laws of the United States. Our authority to ask for this information is 26 USC 6109 and 7623. We collect this information for use in determining the correct amount of any award payable to you under 26 USC 7623. We may disclose this information as authorized by 26 USC 6103, including to the subject taxpayer(s) as needed in a tax compliance investigation and to the Department of Justice for civil and criminal litigation. You are not required to apply for an award. However, if you apply for an award you must provide as much of the requested information as possible. Failure to provide information may delay or prevent processing your request for an award; providing false information may subject you to penalties.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and return information are confidential, as required by 26 U.S.C. 6103.
The time needed to complete this form will vary depending on individual circumstances. The estimated average time is 45 minutes. If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can email us at *taxforms@irs.gov (please type "Forms Comment" on the subject line) or write to the Internal Revenue Service, Tax Forms Coordinating Committee, SE: W: CAR: MP: T: T: SP, 1111 Constitution Ave. NW, IR-6406, Washington, DC 20224.
Send the completed Form 211 to the above Ogden address of the Whistleblower Office. Do NOT send the Form 211 to the Tax Forms Coordinating Committee.
Filling out IRS Form 211 can be a crucial step for those who are looking to report information and possibly qualify for a reward from the IRS. The process requires accuracy and attention to detail, ensuring that the information provided is both complete and truthful. This guide will walk you through the necessary steps to fill out this form correctly. Once you've completed it, you'll be well on your way to submitting your report to the IRS. Here's what you need to do:
Once you've submitted Form 211 to the IRS, the next steps largely depend on the IRS itself. They may contact you for further information if you've chosen to identify yourself. Otherwise, the IRS will review your report and determine whether to proceed with an investigation. While the process can take time, you've done your part by reporting a potential violation and possibly helping ensure tax laws are upheld.
What is the IRS Form 211?
The IRS Form 211, also known as the "Application for Award for Original Information", is a form used by individuals who want to report tax fraud or underpayment of taxes by others. By submitting this form, you might be eligible for a reward if the reported information leads to the collection of taxes, penalties, interest, or other amounts from the noncompliant taxpayer.
How can someone fill out IRS Form 211?
To fill out IRS Form 211, you need to provide detailed information about the tax evasion or fraud you are reporting, including descriptions of the violation, the tax years involved, and any evidence you may have. It's crucial to provide as much specific and credible information as possible to support your claim. This form can then be submitted to the IRS by mail or fax, according to the instructions provided on the form itself.
Are submissions to the IRS via Form 211 kept anonymous?
While the IRS makes efforts to protect the identity of whistleblowers, anonymity cannot be guaranteed. However, the law provides certain protections for whistleblowers' identities. It's essential to note that the IRS may need to contact you for additional information to proceed with an investigation based on the information you provide.
What kind of reward can one expect from submitting IRS Form 211?
Rewards for submitting IRS Form 211 can vary significantly, as they are generally based on a percentage of the recovered taxes, penalties, and other amounts. The percentage range is typically from 15% to 30% of the amount collected if the IRS takes action based on the information provided. The actual reward amount depends on various factors, including the quality and specificity of the information submitted.
How long does it take to receive a reward after submitting Form 211?
The process from submission of IRS Form 211 to the reward payout can be lengthy, often taking several years. This duration is due to the time required for the IRS to investigate the claim, determine tax liabilities, collect the owed amounts, and then calculate and process the reward. The IRS provides limited updates during this period, so patience is necessary.
Completing the IRS 211 form, known as the Application for Award for Original Information, is a crucial step for individuals looking to report tax violations while seeking a reward. However, the process of filling out this form is often fraught with errors that can delay or even invalidate a claim. One common mistake is providing incomplete information. The form requires specific details about the alleged tax violation, including the identity of the violator and the nature of the noncompliance. When these details are not fully provided, it can hinder the IRS's ability to properly assess the claim.
Another area where errors frequently occur is in the failure to attach necessary documentation. The IRS 211 form is not a standalone document; it is expected to be accompanied by supporting evidence that substantiates the claim of tax fraud or evasion. This evidence can take various forms, from financial records to emails or contracts. Claimants often overlook this requirement or assume that their verbal or written assertions are sufficient, neglecting the importance of tangible proof.
Incorrectly identifying the taxpayer is also a significant mistake. It is critical to accurately name the individual or entity that is being reported for tax compliance issues. Misidentifications can lead to investigations being directed at the wrong parties, wasting valuable time and resources. This error not only delays the resolution of a case but also diminishes the credibility of the claimant in the eyes of the IRS.
Claimants sometimes mistakenly believe that any tax discrepancy is worth reporting, without considering the IRS's criteria for actionable information. The IRS seeks specific, credible information regarding tax law violations that result in significant tax underpayment or fraud. Reporting minor errors or disputes that do not meet these criteria can result in the rejection of the claim.
The omission of the claimant's signature is a surprisingly common oversight. A signature is a necessary part of the form, serving as verification of the information provided and an agreement to the terms outlined by the IRS regarding the whistleblower program. Unsigned forms are considered incomplete and will not be processed.
Submitting outdated information is another pitfall. Tax laws and regulations can change, and so do the forms used to report compliance issues. Ensuring that the most current version of the IRS 211 form is used is imperative. Using an outdated form can result in an automatic rejection of the application.
Failure to specify the desired award percentage within the allowed range is also a critical mistake. The IRS allows claimants to suggest what percentage of the collected proceeds they believe their award should be, within a predefined range. Leaving this section blank or entering unrealistic expectations can complicate the reward process.
Last but not least, incorrectly sending the form to the wrong office is a logistical error that can significantly delay processing. The IRS has specific instructions on where to send completed forms, based on the nature of the claim and the claimant’s location. Disregarding these instructions can mean the claim never reaches the intended department for evaluation.
When dealing with tax-related issues, particularly concerning reporting or disclosing information to the Internal Revenue Service (IRS), individuals often use Form 211, "Application for Reward for Original Information." This form plays a crucial role in encouraging the disclosure of violations of tax laws by offering potential rewards. However, this form is not used in isolation. There are several documents and forms that are typically used alongside Form 211 to ensure comprehensive reporting and compliance. Understanding these associated forms can make the process smoother and more effective.
Each of these forms serves a unique purpose in the landscape of tax reporting and compliance. Whether providing additional evidence, reporting other violations, or officially authorizing representation, these documents ensure that individuals can comprehensively address concerns with the IRS. Accurately completing and submitting these forms can significantly impact the success of a claim made with Form 211, thereby encouraging diligent and thorough reporting of tax law violations.
The IRS 211 form, also known as the "Award for Original Information," shares similarities with various other documents that are used within the realms of financial and legal reporting. These similarities often arise from their shared goal of promoting compliance, ensuring accountability, or facilitating the reporting of misconduct or valuable information.
One similar document is the SEC Form TCR (Tip, Complaint, or Referral). This form is submitted by individuals or entities to the Securities and Exchange Commission to report potential violations of securities laws. Like the IRS 211 form, it provides a structured way for whistleblowers to supply the government with critical information that could lead to investigations and, potentially, financial rewards for the whistleblower if the information leads to a successful enforcement action.
The FINRA Tip Program Form, used by the Financial Industry Regulatory Authority, enables financial industry professionals and the public to report potentially illegal or unethical activities within the securities industry. Similar to the IRS 211 form, it encourages reporting of insider information but focuses specifically on regulatory violations in the securities industry, offering a channel for accountability and enforcement.
The OSHA Whistleblower Complaint Form is used to report employer violations of occupational safety and health regulations. While focused on safety rather than financial compliance, it parallels the IRS 211 form in its function as a tool for individuals to report wrongdoing confidentially, potentially protecting public welfare and holding entities accountable for illegal practices or endangerment.
The Department of Labor's Form WH-380, used for Family and Medical Leave Act (FMLA) violations, allows employees to report employers who fail to comply with FMLA requirements. Although its primary focus is on employment rights rather than financial information, like the IRS 211 form, it empowers individuals to bring allegations of misconduct to authorities for investigation and remedy.
The Department of Justice's Antitrust Violation Reporting Form offers a pathway for reporting monopolistic practices or anti-competitive behavior in commerce. Similar to the IRS 211, this form serves as a vital tool in encouraging the public to contribute to the enforcement of laws—specifically, to maintain fair competition in the marketplace.
The IRS 3949-A form, used to report suspected tax fraud or evasion, shares a direct similarity with the IRS 211 form in its tax-related focus. Both forms are critical to the IRS's efforts to enforce tax laws, with the difference primarily being that the 3949-A form is geared towards reporting tax fraud more generally, without the whistleblower award component.
The HUD OIG Hotline Complaint Form, provided by the Department of Housing and Urban Development’s Office of Inspector General, is for reporting fraud, waste, and abuse in HUD programs. This form and the IRS 211 both offer avenues for whistleblowers to report misconduct, aiming to protect the integrity of federal programs and ensure that funds are used appropriately.
The EEOC’s Charge of Discrimination form is a legal document filed by individuals who believe they have been discriminated against by an employer, union, or job agency. Though focused on civil rights rather than financial information, like the IRS 211 form, it facilitates the reporting of misconduct, offering protections for whistleblowers and promoting regulatory compliance.
The Medicaid Fraud and Abuse Complaint Form, used by states to collect reports of healthcare fraud within Medicaid programs, also mirrors the IRS 211 form by enabling the reporting of specific types of misconduct that affect public funds. Both forms play crucial roles in safeguarding the integrity of government programs and ensuring taxpayer money is used lawfully.
Lastly, the Sarbanes-Oxley Act Whistleblower Form is utilized by individuals to report fraudulent practices or violations of Securities Exchange Commission rules within publicly traded companies. This form, similar to the IRS 211, underscores the importance of internal accountability and the role of whistleblowers in exposing and correcting illegal activities, further highlighting the critical interplay between transparency and corporate governance.
Filing the IRS 211 form, a document used to report information and apply for a whistleblower award, requires careful attention to detail and a clear understanding of the process. The following guide provides a rundown of best practices (the dos) and pitfalls to avoid (the don’ts) when filling out this form.
The IRS Form 211, also known as the Application for Award for Original Information, is often misunderstood. This form plays a vital role in the IRS Whistleblower Informant Award program, encouraging individuals to report violations of the tax laws. However, there are several misconceptions surrounding its use and implications.
The IRS 211 form is used for a very specific purpose, which is to report information to the IRS about violations of tax laws. When individuals fill out this form, they may be eligible for a reward if their information leads to the collection of taxes, penalties, interest, or other amounts from the noncompliant taxpayer. Here are key takeaways regarding the completion and use of the IRS 211 form:
Completing the IRS 211 form can be a meaningful way to report tax violations, but it's important to proceed with detailed information and realistic expectations about the process and potential outcomes.
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