{"abstract":"This document contains final regulations relating to the disclosure of return information by an officer or employee of the Treasury Department, to a whistleblower and, if applicable, the legal representative of the whistleblower, to the extent necessary in connection with a written contract among the IRS, the whistleblower and, if applicable, the legal representative of the whistleblower, for services relating to the detection of violations of the internal revenue laws or related statutes. The final regulations will affect officers and employees of the Treasury Department who disclose return information to whistleblowers or their legal representatives in connection with written contracts among the IRS, whistleblowers and, if applicable, their legal representatives, for services relating to the detection of violations of the internal revenue laws or related statutes. The final regulations will also affect any whistleblower or legal representative of a whistleblower who receives return information in connection with a written contract among the IRS, the whistleblower and, if applicable, the legal representative of the whistleblower, for services relating to the detection of violations of the internal revenue laws or related statutes.","action":"Final regulations and removal of temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2011/03/15/2011-6111.html","cfr_references":[{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"76 FR 13880","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These final regulations are effective on March 15, 2011.","disposition_notes":null,"docket_ids":["TD 9516"],"dockets":[],"document_number":"2011-6111","effective_on":"2011-03-15","end_page":13882,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2011/03/15/2011-6111.xml","html_url":"https://www.federalregister.gov/documents/2011/03/15/2011-6111/disclosure-of-return-information-in-connection-with-written-contracts-among-the-irs-whistleblowers","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2011-6111?publication_date=2011-03-15","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2011-03-15/2011-6111/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":109,"last_updated":"2026-10-22 20:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2011-03-15/pdf/2011-6111.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2011-03-15","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2011/03/15/2011-6111.txt","regulation_id_number_info":{"1545-BG73":{"issue":"201104","html_url":"https://www.federalregister.gov/regulations/1545-BG73/disclosure-of-return-information-in-connection-with-contractual-arrangements-between-the-irs-and-whi","title":"Disclosure of Return Information in Connection With Contractual Arrangements Between the IRS and Whistleblowers","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201104&RIN=1545-BG73&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BG73"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-04-02T08:04:58Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":13880,"subtype":null,"title":"Disclosure of Return Information in Connection With Written Contracts Among the IRS, Whistleblowers, and Legal Representatives of Whistleblowers","toc_doc":"Disclosure of Return Information in Connection with Written Contracts Among the IRS, Whistleblowers and Legal Representatives of Whistleblowers","toc_subject":null,"topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Rule","volume":76}