The Internal Revenue Service has outlined new procedures under which informants could report violations of tax laws and possibly claim rewards based on the amount of additional tax, penalties and interest owed.

Under the new procedures, the amount of the award will be at least 15 percent, but no more than 30 percent, of the collected proceeds. The awards would be in cases in which the IRS determines that the information submitted by the informant substantially contributed to the collection of tax. The award percentage may be reduced in some circumstances, which are described in IRS guidance.

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