The IRS has made changes to its whistleblower program. As a result of the recently enacted Taxpayer First Act, the IRS Whistleblower Office will inform a whistleblower when a case for which he or she has provided information has been referred for an audit or examination. Notification doesn’t mean that an audit or examination has been opened or the whistleblower will receive an award. The IRS also will notify a whistleblower when a taxpayer has made a payment with respect to the whistleblower’s information. The new rules apply to tips made after July 1, 2019. If the IRS uses information provided by a whistleblower, it can award up to 30% of the additional tax and other amounts it collects.