When someone provides the IRS with information that leads to collection of unpaid taxes, the tipster could receive money from the IRS Whistleblower Office. In one case, the whistleblower was a former attorney for the taxpayer and reported that the individual engaged in tax evasion using offshore entities. But the IRS found the information provided was subject to attorney/client privilege, and wasn’t usable, so no action was initiated against the individual. Plus, no proceeds were collected. Therefore, the U.S. Tax Court affirmed the IRS decision. (TC Memo 2018-34)