The IRS has released Internal Revenue Manual 25.2.2 addressing award procedures for Tax Whistleblowers under section 7623. The procedures create an initial award determination that a Tax Whistleblower will have the opportunity to comment on before the IRS makes a final determination.
The text of the I.R.M. can be found at www.tax-whistleblower.com/resources/.
The IRS will inform a Tax Whistleblower of the amount of taxes collected, the percentage being applied, and the total amount of award for which the Tax Whistleblower is eligible.
The procedures generally describe how the IRS will reach its determination of where on the 15-30 percent statutory award-scale a Tax Whistleblower falls. Among these is a listing of positive and negative factors taken into account.