How will the identity of the whistleblower be protected?
During an investigation, only the IRS will know the identity of a whistleblower. That identity will be kept secret even after the investigation is finished. However, in exceptional circumstances, such as when a whistleblower is called as a witness in a tax proceeding, a whistleblower may have to confirm that he or she could receive a reward. You should discuss with experienced counsel what the likelihood in any given case as to whether you will be called as a witness. Cases are usually resolved without trial and it usually takes several years before a tax investigation reaches the trial stage.