Individuals who provide the IRS Whistleblower Office (WBO) with tips about unpaid federal tax may qualify for cash awards if certain conditions are met. Claims must “provide specific or credible information regarding tax underpayments or violations of internal revenue laws” that lead to proceeds collected. In one case, the WBO received a tip about violations of an S corporation and its shareholders. No proceeds were collected from the tipster’s information and no award was made. The tipster questioned some evidence from the underlying IRS investigation, stating that it wasn’t adequate, but the U.S. Tax Court refused the claim due to the lack of proceeds. (TC Memo 2021-130)