Expenses of detection of underpayments and fraud, etc.

The Secretary, under regulations prescribed by the Secretary, is authorized to pay such sums as he deems necessary for— If the Secretary proceeds with any administrative or judicial action described in subsection (a) based on information brought to the Secretary’s attention by an individual, such individual shall, subject to paragraph (2), receive as an award at least 15 percent but not more than 30 percent of the proceeds collected as a result of the action (including any related actions) or from any settlement in response to such action (determined without regard to whether such proceeds are available to the Secretary). The determination of the amount of such award by the Whistleblower Office shall depend upon the extent to which the individual substantially contributed to such action. In the event the action described in paragraph (1) is one which the Whistleblower Office determines to be based principally on disclosures of specific allegations (other than information provided by the individual described in paragraph (1)) resulting from a judicial or administrative hearing, from a governmental report, hearing, audit, or investigation, or from the news media, the Whistleblower Office may award such sums as it considers appropriate, but in no case more than 10 percent of the proceeds collected as a result of the action (including any related actions) or from any settlement in response to such action (determined without regard to whether such proceeds are available to the Secretary), taking into account the significance of the individual’s information and the role of such individual and any legal representative of such individual in contributing to such action. Subparagraph (A) shall not apply if the information resulting in the initiation of the action described in paragraph (1) was originally provided by the individual described in paragraph (1). If the Whistleblower Office determines that the claim for an award under paragraph (1) or (2) is brought by an individual who planned and initiated the actions that led to the underpayment of tax or actions described in subsection (a)(2), then the Whistleblower Office may appropriately reduce such award. If such individual is convicted of criminal conduct arising from the role described in the preceding sentence, the Whistleblower Office shall deny any award. Any determination regarding an award under paragraph (1), (2), or (3) may, within 30 days of such determination, be appealed to the Tax Court (and the Tax Court shall have jurisdiction with respect to such matter). This subsection shall apply with respect to any action— No contract with the Internal Revenue Service is necessary for any individual to receive an award under this subsection. Any individual described in paragraph (1) or (2) may be represented by counsel. No award may be made under this subsection based on information submitted to the Secretary unless such information is submitted under penalty of perjury. For purposes of this section, the term “proceeds” includes— any proceeds arising from laws for which the Internal Revenue Service is authorized to administer, enforce, or investigate, including— No employer, or any officer, employee, contractor, subcontractor, or agent of such employer, may discharge, demote, suspend, threaten, harass, or in any other manner discriminate against an employee in the terms and conditions of employment (including through an act in the ordinary course of such employee’s duties) in reprisal for any lawful act done by the employee— A person who alleges discharge or other reprisal by any person in violation of paragraph (1) may seek relief under paragraph (3) by— An action under subparagraph (A)(i) shall be governed under the rules and procedures set forth in section 42121(b) of title 49, United States Code. Notification made under section 42121(b)(1) of title 49, United States Code, shall be made to the person named in the complaint and to the employer. An action brought under subparagraph (A)(ii) shall be governed by the legal burdens of proof set forth in section 42121(b) of title 49, United States Code, except that in applying such section— A complaint under subparagraph (A)(i) shall be filed not later than 180 days after the date on which the violation occurs. A party to an action brought under subparagraph (A)(ii) shall be entitled to trial by jury. An employee prevailing in any action under paragraph (2)(A) shall be entitled to all relief necessary to make the employee whole. Relief for any action under subparagraph (A) shall include— Nothing in this section shall be deemed to diminish the rights, privileges, or remedies of any employee under any Federal or State law, or under any collective bargaining agreement. The rights and remedies provided for in this subsection may not be waived by any agreement, policy form, or condition of employment, including by a predispute arbitration agreement. No predispute arbitration agreement shall be valid or enforceable, if the agreement requires arbitration of a dispute arising under this subsection.