# 119-s-4639: IRS Whistleblower Program Improvement Act

119-s-4639, IRS Whistleblower Program Improvement Act, is a 119th Congress bill sponsored by Sen. Grassley, Chuck [R-IA] (R-IA); status introduced; PRIA reads it as touching household money (as of 2026-09-30).

- Canonical: https://policyrisk.com/legislation/119-s-4639
- As of: 2026-09-30
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-4639
- Congress: 119
- Title: IRS Whistleblower Program Improvement Act
- Status: introduced
- Introduced: 2026-05-21
- Sponsor: Sen. Grassley, Chuck [R-IA] (R-IA)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-30

## Summary

**Strengthen protections and pay whistleblowers who expose tax wrongdoing.** This bill would expand anonymity in Tax Court, change how courts review award decisions, exempt awards from sequestration, add interest when payments are delayed, and update IRS reporting and fee rules. - Would let whistleblowers proceed anonymously in Tax Court unless the court finds a societal interest in disclosure that outweighs harm. It would also make Tax Court review de novo based on the administrative record and allow newly discovered evidence. - Would exempt whistleblower awards from any sequestration reductions and require interest to accrue if the IRS does not issue a preliminary award notice within 12 months after all proceeds are collected and liabilities are final, with interest at the IRS overpayment rate. - Would make the IRS annual whistleblower report include a list and descriptions of up to 10 top tax-avoidance schemes disclosed by whistleblowers. It would also correct a tax-code cross-reference so attorney fee deductions apply to awards under section 7623.

## Cosponsors (3)

- Sen. Wyden, Ron [D-OR] (D-OR), 2026-05-21T00:00:00.000Z
- Sen. Collins, Susan M. [R-ME] (R-ME), 2026-06-01T00:00:00.000Z
- Sen. Hassan, Margaret Wood [D-NH] (D-NH), 2026-06-01T00:00:00.000Z

## Provisions PRIA read

- Attorney fee deduction for whistleblowers: benefit, high. This bill would change an Internal Revenue Code cross-reference so attorney fees tied to whistleblower claims are treated under section 7623 rather than only 7623(b). If enacted, this could let taxpayers who paid lawyers for whistleblower claims take an above-the-line deduction for those fees. The…
- Stronger Tax Court protections for whistleblowers: benefit, medium. This bill would change how Tax Court reviews whistleblower award cases. The court would review these cases de novo using the original administrative record and could consider newly discovered evidence. Whistleblowers could proceed anonymously in Tax Court unless the court finds a stronger public in…
- Better payment protections for whistleblowers: benefit, medium. This bill would add two protections for whistleblower awards. First, if the IRS delays notice of a preliminary award past an "applicable date," the award would earn interest from that date at the IRS overpayment rate; interest would stop once the IRS gives notice. The applicable date is generally 1…
- IRS report on top tax schemes: benefit, low. This bill would require the IRS annual whistleblower report to include a list and short descriptions of the top tax avoidance schemes disclosed by whistleblowers each year. The list could include up to 10 schemes. The rule would apply to reports for fiscal years ending after enactment.

## Related bills

- 119-s-558: Antisemitism Awareness Act of 2025
- 119-s-315: AM Radio for Every Vehicle Act of 2025
- 119-s-891: Bipartisan Health Care Act
- 119-s-339: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former United States Senator for the State of Kansas.
- 119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewellyn Kyl, former Senator for the State of Arizona.

## Sources
- [119-s-4639 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/4639)

## Related
- [119-s-558: Antisemitism Awareness Act of 2025](https://policyrisk.com/legislation/119-s-558)
- [119-s-315: AM Radio for Every Vehicle Act of 2025](https://policyrisk.com/legislation/119-s-315)
- [119-s-891: Bipartisan Health Care Act](https://policyrisk.com/legislation/119-s-891)
- [119-s-339: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-s-339)
- [119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former Uni…](https://policyrisk.com/legislation/119-sres-913)
- [119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewel…](https://policyrisk.com/legislation/119-sres-897)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-4639 (as of 2026-09-30).