The IRS Form 211 is a document used to report information about potential tax fraud or misconduct. This form allows individuals to provide the IRS with details that may lead to the recovery of unpaid taxes. If you have information to share, consider filling out the form by clicking the button below.
The IRS 211 form plays a significant role in the tax process, particularly for individuals seeking to resolve their tax debts. This form is primarily used to apply for a settlement offer, allowing taxpayers to negotiate a reduced payment amount with the Internal Revenue Service. By submitting the IRS 211, individuals can present their financial situation, including income, expenses, and assets, to support their request for a compromise. The form is designed to help those who may be struggling with tax liabilities find a manageable solution. Understanding the requirements and implications of this form is essential for anyone looking to navigate the complexities of tax resolution. Additionally, the IRS 211 form not only helps taxpayers communicate their needs but also provides the IRS with the necessary information to evaluate each case fairly. Overall, this form serves as a vital tool for achieving financial relief and moving forward with a fresh start.
Form 211
Department of the Treasury - Internal Revenue Service
OMB Number 1545-0409
Application for Award for
Date Claim received
(July 2018)
Original Information
Claim number (completed by IRS)
Section A – Information About the Person or Business You Are Reporting
1.
Is this
New submission or
Supplemental submission
2. Last 4 digits of Taxpayer Identification
If a supplemental submission, list previously assigned claim number(s)
Number(s) (e.g., SSN, ITIN, or EIN)
3.
Name of taxpayer (include aliases) and any related taxpayers who committed the violation
4. Taxpayer's address, including ZIP code
5. Taxpayer's date of birth or approximate age
6.Name and title and contact information of IRS employee to whom violation was first reported, if known
7.Alleged Violation of Tax Law (check all that apply)
Income Tax
Employment Tax
Estate & Gift Tax
Tax Exempt Bonds
Employee Plans
Governmental Entities
Exempt Organizations
Excise
Other (identify)
8.Describe the Alleged Violation. State all pertinent facts to the alleged violation. (Attach a detailed explanation and include all supporting information in your possession and describe the availability and location of any additional supporting information not in your possession.) Explain why you believe the act described constitutes a violation of the tax laws
9.Describe how you learned about and/or obtained the information that supports this claim. (Attach sheet if needed)
10.What is your relationship (current and former) to the alleged noncompliant taxpayer(s)? Check all that apply. (Attach sheet if needed)
Current Employee
Former Employee
Attorney
CPA
Relative/Family Member
Other (describe)
11.
Do you still maintain a relationship with the taxpayer
Yes
No
12.
If yes to number 11, describe your relationship with the taxpayer
13.
Are you involved with any governmental or legal proceeding involving the taxpayer
14.If yes to number 13, Explain in detail. (Attach sheet if needed)
15.Describe the amount of tax owed by the taxpayer(s). Provide a summary of the information you have that supports your claim as to the amount owed
(i.e. books, ledgers, records, receipts, tax returns, etc). (Attach sheet if needed)
16.Fill in Tax Year (TY) and Dollar Amount ($), if known
TY $TY $TY $TY $TY $
Section B – Information About Yourself
17.
Name of individual claimant
18.
Claimant's date of birth (MMDDYYYY)
19.
Last 4 digits of Claimant's SSN or ITIN
20.
Are you currently an IRS employee
21.
Are you the spouse or a dependent of an IRS employee
22.
Are you currently an IRS contractor
23.
Are you a Federal, State or Local Government employee
24.
Address of claimant, including ZIP code
25.
Telephone number (including area code)
26.
Email address
27.Declaration under Penalty of Perjury I declare that I have examined this application, all accompanying statement and supporting documentation, and, to the best of my knowledge and belief, they are true, correct, and complete
Signature of Claimant
Date
Catalog Number 16571S
www.irs.gov
Form 211 (Rev. 7-2018)
Page 2
Instructions for Form 211, Application for Award for Original Information
General Information: The Whistleblower Office has responsibility for the administration of the whistleblower award program under section 7623 of the Internal Revenue Code. Section 7623 authorizes the payment of awards from the proceeds of amounts the Government collects as a result of the information provided by the whistleblower. A claimant must file a formal claim for award by completing and sending Form 211, Application for Award for Original Information, to be considered for the Whistleblower Program.
Send completed form along with any supporting information to: Internal Revenue Service Whistleblower Office - ICE 1973 N. Rulon White Blvd. M/S 4110
Ogden, UT 84404
Instructions for Completion of Form 211:
Question 1 If you have not previously submitted a Form 211 regarding the same or similar non-compliant activities, or the taxpayer(s) identified in this information have no known relationship to the taxpayer(s) identified in a previously submitted Form 211, check the box for “new submission.”
If you are providing additional information regarding the same or similar non-compliant activities, and are identifying additional non- complaint activities by the same taxpayer(s), check the box for “supplemental submission.” If you are identifying additional taxpayers involved in the same or similar tax non-compliance identified on a previously submitted Form 211, and those additional taxpayers are related to the taxpayer(s) identified on a previously submitted Form 211, check the box for “supplemental submission.” If this is supplemental information, list previously assigned claim number(s).
Questions 2 – 5 Information about the Taxpayer – Provide the taxpayer’s name, address, taxpayer identification number – last 4 digits (if known), and the taxpayer’s date of birth or approximate age.
Question 6 If you reported the violation to an IRS employee; please provide the employee’s name, title and the date the violation was reported. If known, provide contact information.
Questions 7 - 8 Indicate the type of tax that has not been paid or the tax liability that has not been reported and describe the alleged violation. Explain why you believe the act described constitutes a violation of the tax laws. Attach all supporting documentation (for example, books and records) to substantiate the claim. If documents or supporting evidence are not in your possession, describe these documents and their location.
Questions 9 - 14 These questions ask how and when you learned of the alleged violation and what relationship, if any, you have to the taxpayer.
Questions 15 – 16 These questions are asking for an estimate of the tax owed and the years/periods that the tax applies.
Questions 17 – 26 Information about the claimant – Provide the claimant’s name, address, date of birth, SSN or ITIN (last 4 digits), email address, and telephone number.
Question 27 Information provided in connection with a claim under this provision of law must be made under an original signed Declaration under Penalty of Perjury. For joint or multiple claimants. Form 211 must be signed by each claimant.
Privacy Act and Paperwork Reduction Act Notice
We ask for the information on this form to carry out the internal revenue laws of the United States. Our authority to ask for this information is 26 USC 6109 and 7623. We collect this information for use in determining the correct amount of any award payable to you under 26 USC 7623. We may disclose this information as authorized by 26 USC 6103, including to the subject taxpayer(s) as needed in a tax compliance investigation and to the Department of Justice for civil and criminal litigation. You are not required to apply for an award. However, if you apply for an award you must provide as much of the requested information as possible. Failure to provide information may delay or prevent processing your request for an award; providing false information may subject you to penalties.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and return information are confidential, as required by 26 U.S.C. 6103.
The time needed to complete this form will vary depending on individual circumstances. The estimated average time is 45 minutes. If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can email us at *taxforms@irs.gov (please type "Forms Comment" on the subject line) or write to the Internal Revenue Service, Tax Forms Coordinating Committee, SE: W: CAR: MP: T: T: SP, 1111 Constitution Ave. NW, IR-6406, Washington, DC 20224.
Send the completed Form 211 to the above Ogden address of the Whistleblower Office. Do NOT send the Form 211 to the Tax Forms Coordinating Committee.
The IRS Form 211 is used to submit a claim for an award for information about violations of federal laws. After filling out the form, it is important to review the information provided and ensure that all necessary documentation is attached before submitting it to the IRS. Follow these steps to complete the form accurately.
What is the IRS Form 211?
The IRS Form 211, also known as the "Application for Reward for Original Information," is used to report information about tax law violations. Individuals who provide substantial information that leads to the collection of taxes, penalties, or forfeitures may be eligible for a reward.
Who can submit Form 211?
Any individual with knowledge of tax fraud or other violations can submit Form 211. This includes employees, former employees, or anyone who has relevant information. However, the information must be original and not previously disclosed to the IRS.
What type of information is considered for a reward?
Information that leads to the detection of tax fraud, tax evasion, or other significant violations of tax law is considered for a reward. This can include evidence of underreported income, unreported income, or fraudulent deductions.
How is the reward determined?
The IRS determines the reward amount based on the value of the information provided. Generally, rewards can range from 15% to 30% of the amount collected as a result of the information. The specific percentage depends on various factors, including the significance of the information and the amount of tax collected.
Is there a deadline for submitting Form 211?
There is no specific deadline for submitting Form 211. However, it is advisable to submit the form as soon as possible after obtaining the information. Delays may affect the eligibility for a reward, especially if the IRS has already initiated an investigation.
Will my identity be kept confidential?
The IRS takes confidentiality seriously. While the information provided will be kept confidential, there are instances where the identity of the informant may be disclosed in legal proceedings. Individuals concerned about anonymity should consider this before submitting a claim.
How do I submit Form 211?
Form 211 can be submitted by mailing it to the IRS Whistleblower Office. It is essential to follow the instructions carefully and provide all necessary information to ensure the submission is complete.
Can I submit Form 211 anonymously?
While it is possible to submit Form 211 without revealing your identity, providing personal information can help the IRS assess the claim more effectively. Anonymity may limit communication regarding the status of the claim.
What happens after I submit Form 211?
After submission, the IRS reviews the information provided. If the information is deemed valuable, the IRS may open an investigation. The informant will receive updates on the status of the claim, but specific details about the investigation may not be disclosed.
Are there any risks associated with submitting Form 211?
Submitting Form 211 can carry risks, especially if the information involves a former employer or associates. There may be concerns about retaliation or legal repercussions. It is crucial to weigh these risks against the potential rewards before proceeding.
Filling out the IRS Form 211, which is used to claim a reward for information about tax fraud, can be a straightforward process. However, many individuals make common mistakes that can lead to delays or even rejection of their claims. Understanding these pitfalls can help ensure that your submission is successful.
One frequent mistake is incomplete information. Many people fail to provide all the required details about the fraud they are reporting. This includes not only the specifics of the fraudulent activity but also the identity of the individuals involved. Omitting critical information can hinder the IRS's ability to investigate the claim effectively.
Another common error is failing to sign the form. A signature is necessary to validate the submission. Without it, the IRS may consider the form invalid, which can lead to a denial of the claim. It’s crucial to remember that both the whistleblower and any witnesses must sign the form if applicable.
Some individuals also make the mistake of not providing sufficient evidence to support their claims. The IRS requires concrete evidence to take action on any report of tax fraud. Providing only vague allegations without supporting documentation can result in the claim being dismissed.
Additionally, people often ignore the deadlines for submitting Form 211. There are specific timeframes within which claims must be filed. Missing these deadlines can mean losing the opportunity to receive a reward for reporting fraud.
Another mistake is inaccurate personal information. Providing incorrect contact details can prevent the IRS from reaching you for follow-up questions or updates regarding your claim. Ensure that all personal information is accurate and up-to-date.
Many individuals also underestimate the importance of clarity in their descriptions of the fraud. Using technical jargon or overly complex language can confuse the IRS reviewers. Clear and concise descriptions are more likely to be understood and acted upon.
Some claimants fail to keep copies of their submissions. This is a critical oversight. Keeping a copy of the submitted form and any accompanying documents can be invaluable if there are questions or if follow-up is needed.
Another common issue is not following the instructions provided by the IRS. Each section of the form has specific requirements. Ignoring these instructions can lead to incomplete or incorrect submissions.
Finally, some individuals do not seek assistance when needed. Navigating the complexities of tax fraud reporting can be daunting. Consulting with a tax professional or legal expert can provide clarity and increase the chances of a successful claim.
The IRS Form 211, also known as the "Application for Award for Original Information," is used by individuals to report information about tax violations. When submitting this form, several other documents and forms may be necessary to support the application or provide additional context. Below is a list of other commonly used forms and documents that may accompany the IRS Form 211.
Each of these forms serves a specific purpose and can provide valuable information when submitting the IRS Form 211. Understanding these documents will help ensure that the application is complete and thorough, increasing the likelihood of a favorable outcome.
The IRS Form 211 is used for reporting information related to whistleblower claims. It allows individuals to report tax fraud or other violations of tax laws. Here are ten other documents that share similarities with Form 211:
When filling out the IRS 211 form, it is important to follow certain guidelines to ensure accuracy and compliance. Here are some things you should and shouldn't do:
Understanding the IRS Form 211 can be challenging, and several misconceptions often arise. Here are eight common misunderstandings regarding this form:
By clarifying these misconceptions, individuals can better understand the purpose and process of IRS Form 211, ensuring they make informed decisions when considering filing.
The IRS Form 211 is an important document for individuals who wish to report information regarding tax fraud. Here are some key takeaways to keep in mind when filling out and using this form:
Taking these points into account can help ensure that your submission is thorough and effective. Your efforts contribute to maintaining the integrity of the tax system.