Article Guide
The IRS 211 form plays a vital role for individuals seeking assistance with tax-related issues, particularly when it comes to resolving disputes or requesting relief from tax liabilities. This form is primarily used to request a Collection Due Process hearing, which provides taxpayers an opportunity to challenge IRS collection actions before a tax court. Understanding the key aspects of the IRS 211 form is essential for anyone facing potential tax levies, liens, or other collection efforts. The form requires specific information about the taxpayer's situation, including details about the tax owed and any previous communications with the IRS. Properly completing the IRS 211 can significantly impact the outcome of a taxpayer's case, offering a chance to negotiate terms or seek alternative resolutions. By navigating the complexities of this form, individuals can take proactive steps to protect their rights and work towards a fair resolution of their tax matters.
Document Preview
|
Form 211 |
|
Department of the Treasury - Internal Revenue Service |
|
OMB Number |
|
|
|
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 |
Yes |
No |
|||
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 |
Yes |
No |
21. |
Are you the spouse or a dependent of an IRS employee |
Yes |
No |
||
|
|
|
|
|
|
|
|
||
22. |
Are you currently an IRS contractor |
Yes |
No |
23. |
Are you a Federal, State or Local Government employee |
Yes |
No |
||
|
|
|
|
|
|
|
|
||
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. |
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
If you are providing additional information regarding the same or similar
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 *[email protected] (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,
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.
Catalog Number 16571S |
www.irs.gov |
Form 211 (Rev. |
Form Specifications
| Fact Name | Description |
|---|---|
| Purpose | The IRS Form 211 is used to submit claims for rewards for information about tax fraud or tax law violations. |
| Eligibility | Individuals who provide information leading to the recovery of taxes owed can file this form. |
| Reward Percentage | Rewards can range from 15% to 30% of the amount collected, depending on the significance of the information provided. |
| Confidentiality | Information submitted is kept confidential to protect the identity of the informant. |
| Submission Method | Form 211 can be submitted by mail or fax to the appropriate IRS office. |
| Time Limit | Claims must be submitted within a specific time frame, usually within one year of the information being reported. |
| State-Specific Forms | Some states have their own forms for reporting tax fraud, governed by state tax laws. |
| Review Process | The IRS reviews submissions and determines the validity of the claims before issuing rewards. |
| Impact on Taxpayer | Informants may remain anonymous, but they should consider the potential implications of their reports on taxpayers involved. |
IRS 211: Usage Guidelines
After gathering the necessary information, you will proceed to fill out the IRS Form 211. This form is used to report information related to whistleblower claims. It is important to complete each section accurately to ensure your submission is processed efficiently.
- Begin by downloading the IRS Form 211 from the official IRS website or obtain a hard copy from a local IRS office.
- Fill in your personal information in the designated fields. This includes your name, address, and contact information.
- Provide the taxpayer's information for whom you are reporting. Include their name, address, and taxpayer identification number (TIN) if available.
- In the next section, describe the alleged violation or misconduct. Be as detailed as possible, including dates, amounts, and any relevant facts.
- Indicate the amount of tax you believe is owed to the IRS as a result of the misconduct.
- If applicable, check the box to indicate whether you wish to remain anonymous. Note that remaining anonymous may limit your eligibility for a reward.
- Sign and date the form at the bottom. This confirms that the information provided is accurate to the best of your knowledge.
- Make a copy of the completed form for your records before submitting it.
- Submit the form to the address specified in the instructions. This may vary based on whether you are submitting by mail or electronically.
Your Questions, Answered
What is the IRS Form 211?
The IRS Form 211 is used to claim a reward for information provided to the Internal Revenue Service (IRS) regarding tax fraud or tax law violations. Individuals who have knowledge of tax evasion or other illegal activities related to taxes can submit this form to potentially receive a monetary reward for their information. The form helps the IRS investigate and enforce tax laws more effectively.
Who is eligible to submit Form 211?
Any individual who possesses credible information about tax fraud or violations can submit Form 211. This includes employees, former employees, or even individuals who have knowledge of someone else’s tax-related misconduct. However, the information must be specific and actionable to be considered for a reward.
How do I fill out Form 211?
Filling out Form 211 involves providing detailed information about the tax fraud or violation. You will need to include your personal information, a description of the fraudulent activity, and any relevant documentation that supports your claim. It's important to be as thorough and accurate as possible to increase the chances of receiving a reward.
What kind of information qualifies for a reward?
Qualifying information generally includes details about illegal tax schemes, underreported income, or fraudulent deductions. The IRS looks for information that leads to the collection of unpaid taxes, penalties, or criminal prosecution. The more specific and credible the information, the better the chances of receiving a reward.
Is there a deadline for submitting Form 211?
There is no strict deadline for submitting Form 211. However, it is advisable to submit the form as soon as possible after obtaining the information. Delaying the submission may reduce the effectiveness of the information provided, as the IRS may lose the opportunity to act on it promptly.
Will my identity be kept confidential?
The IRS takes confidentiality seriously. When you submit Form 211, your identity will be protected to the extent allowed by law. However, there may be situations where your identity could be disclosed during legal proceedings. It is important to understand that the IRS will not disclose your identity without your consent unless required by law.
How is the reward amount determined?
The reward amount for information submitted via Form 211 can vary. The IRS typically awards between 15% to 30% of the amount collected as a result of the information provided. The final determination of the reward depends on various factors, including the significance of the information and the amount of taxes collected as a result.
Common mistakes
-
Failing to provide accurate personal information. It's crucial to ensure that your name, address, and Social Security number are correct.
-
Not signing the form. Remember, an unsigned form is considered incomplete and will not be processed.
-
Omitting required documentation. Be sure to include all necessary supporting documents that substantiate your claims.
-
Using incorrect or outdated forms. Always check that you are using the most current version of the IRS 211 form.
-
Providing vague or unclear information. Be specific and detailed in your responses to avoid confusion.
-
Neglecting to double-check calculations. Errors in numerical entries can lead to delays or rejections.
-
Missing deadlines. Ensure you are aware of any submission deadlines to avoid penalties or rejection.
-
Not keeping copies of submitted forms. Always retain a copy for your records in case of future inquiries.
-
Ignoring instructions. Each section of the form comes with specific guidelines that must be followed closely.
-
Failing to seek help when needed. If you have questions, consult a tax professional to avoid costly mistakes.
Documents used along the form
The IRS Form 211 is used to claim a reward for information provided to the IRS regarding tax fraud or other tax-related violations. When submitting this form, there are several other documents that may be helpful or necessary to include. Below is a list of commonly used forms and documents that often accompany the IRS Form 211.
- IRS Form 1040: This is the standard individual income tax return form. It provides a comprehensive overview of your income, deductions, and credits for the tax year.
- IRS Form 3949-A: This form is used to report suspected tax fraud. It allows individuals to provide detailed information about potential tax law violations, which can support the claims made on Form 211.
- IRS Form 4506: Requesting a copy of your tax return, this form can be essential if you need to provide evidence of your tax history or previous filings as part of your claim.
- IRS Form 8821: This form authorizes the IRS to disclose your tax information to a third party. It can be useful if you want someone else to handle communications with the IRS on your behalf.
- IRS Form W-9: This form is used to provide your taxpayer identification number to the IRS. If you are expecting a reward, the IRS will need this information for tax purposes.
- Personal Statement: A written account detailing the information you are providing, including how you obtained it and why it is significant. This can strengthen your case and clarify your motivations.
Including these documents can help streamline the process and ensure that your submission is complete. Always double-check the requirements and consider seeking guidance if you have questions. This approach can increase the likelihood of a successful claim.
Similar forms
The IRS Form 211 is used for reporting information related to whistleblower claims. Several other documents serve similar purposes in various contexts. Here is a list of those documents:
- IRS Form 3949-A: This form allows individuals to report suspected tax fraud. Like Form 211, it is designed to help the IRS gather information about potential violations of tax laws.
- IRS Form 14039: This form is used to report identity theft related to tax filings. Similar to Form 211, it enables individuals to notify the IRS about fraudulent activities affecting their tax information.
- SEC Form TCR: The Securities and Exchange Commission uses this form for individuals to report securities law violations. Both forms encourage whistleblowing to promote compliance and transparency in financial practices.
- FBI Tip Form: This form allows individuals to report suspicious activities or crimes to the Federal Bureau of Investigation. Like Form 211, it seeks to gather actionable information from the public.
- OSHA Whistleblower Complaint Form: This form is used to report workplace safety violations. It shares a common goal with Form 211: protecting individuals who come forward with information about wrongdoing.
- Consumer Financial Protection Bureau (CFPB) Complaint Form: This document allows consumers to report issues with financial products or services. Both forms aim to protect the public by encouraging reporting of misconduct.
- Department of Justice (DOJ) Complaint Form: This form is used for reporting civil rights violations. Similar to Form 211, it provides a channel for individuals to report wrongdoing and seek justice.
Dos and Don'ts
Filling out the IRS Form 211 can be a straightforward process if you know what to do and what to avoid. Here’s a simple guide to help you navigate it.
Things You Should Do:
- Read the instructions carefully before starting.
- Provide accurate and complete information.
- Double-check your calculations for any figures you include.
- Include any necessary supporting documents.
Things You Shouldn't Do:
- Don’t rush through the form; take your time to ensure accuracy.
- Don’t leave any required fields blank.
- Don’t submit the form without reviewing it first.
- Don’t forget to keep a copy for your records.
Misconceptions
The IRS Form 211, also known as the "Application for Reward for Original Information," is often misunderstood. Here are five common misconceptions about this form:
- It guarantees a reward. Many people believe that simply submitting Form 211 will automatically result in a reward. However, the IRS only pays rewards if the information leads to the collection of taxes, penalties, or forfeitures. Not every submission results in a payout.
- Anyone can submit information. While anyone can technically submit Form 211, the information must be original and not previously known to the IRS. If the IRS already has the information, the claim for a reward may be denied.
- All submissions are anonymous. While the IRS does take steps to protect the identity of informants, it is not guaranteed that your identity will remain completely confidential. In some cases, your identity may be revealed during investigations or legal proceedings.
- The process is quick and straightforward. Many assume that once they submit Form 211, they will quickly receive a response. In reality, the review process can take a significant amount of time. The IRS needs to investigate the information thoroughly before making any decisions.
- Only serious tax evasion qualifies. Some people think that only major tax evasion cases will lead to a reward. However, the IRS considers a wide range of tax-related violations, including smaller infractions. If the information you provide is useful, it may still qualify for a reward.
Understanding these misconceptions can help individuals navigate the process more effectively and set realistic expectations regarding the IRS Form 211.
Key takeaways
The IRS Form 211 is an essential document for individuals looking to report information regarding potential tax fraud. Understanding how to fill out and use this form effectively can make a significant difference in the reporting process. Here are some key takeaways:
- Purpose of Form 211: This form is primarily used to report suspected tax fraud, including underreporting of income or false deductions.
- Eligibility: Anyone can submit Form 211 if they have credible information about tax fraud. However, the information must be specific and detailed.
- Confidentiality: Submitting Form 211 allows individuals to remain anonymous if they choose. However, providing your contact information can help the IRS follow up if needed.
- Reward Potential: If the IRS collects taxes as a result of your information, you may be eligible for a reward, which can be a percentage of the amount collected.
- Completing the Form: Ensure that all sections of the form are filled out completely and accurately. Incomplete forms may delay the review process.
- Submission Process: After completing the form, it must be mailed to the appropriate address provided in the instructions. Keep a copy for your records.
Understanding these key points can help ensure that your submission is taken seriously and processed efficiently.