H.R. 7959 — what changed
IRS Whistleblower Program Improvement Act
From Introduced in House to Reported in House. 2 sections amended between Introduced in House and Reported in House.
Sec. 3 Whistleblower privacy protections
In general— Paragraph (6) of section 7623(b) is amended by adding at the end the following new subparagraph:
changed
“(D) Whistleblower anonymity before the Tax Court—Notwithstanding sections 7458 and 7461, a whistleblower shall may elect to proceed anonymously before the Tax Court for all proceedings under this section absent a finding by the Tax Court that a societal interest exists for disclosing the whistleblower’s identity which exceeds the potential harm disclosure could cause to the whistleblower.”
changed
Effective date— The amendment amendments made by this section shall apply to petitions filed with under section 7623(b)(4) of the Tax Court Internal Revenue Code of 1986 which are pending on, or filed on or after, the date of the enactment of this Act.
Sec. 6 Correction regarding deductions for attorney's fees
In general— Section 62(a)(21)(A)(i) is amended by striking “7623(b)” and inserting “7623”.
changed
Effective date— The amendment made by this subsection section shall apply to taxable years ending after the date of the enactment of this Act.