IRS Whistleblower Provision

January 1, 2008

©Reprinted with permission from the Minnesota Society of Certified Public Accountants Footnote magazine.

The IRS Whistleblower Provision is similar to provisions found in the False Claims Act, 31 U.S.C. §3279, which was originally passed in response to fraud involving federal contractors in the American Civil War. The False Claims Act is the primary mechanism used by the government to pursue individuals and corporations that defraud the government. A significant provision of the act allows citizens to sue on behalf of the government, in what is known as a "qui tam" action ("He who sues on behalf of the king as well as for himself").

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Richard R. Zabel, C.P.A.

Senior Forensic Accountant

Thomas Poulin


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