As a former IRS attorney that practices exclusively IRS whistleblower law, I will assume that the u201cfraudulent tax practiceu201d simply concern US income taxes in my answer.The statute that allows a whistleblower to receive an award of 15% to 30% of the amount of tax collected based upon the whistlebloweru2019s information is I.R.C. section 7623. The process is as simple as completing a Form 211. However, it takes a lot of effort to present the information (facts), issue, law and analysis to the IRS in a clear and concise manner and in such a way that it will persuade the IRS to do its job. There are many things to consider such as the complexity of the facts, the taxpayer, its location, the issue, statute of limitations in which to make an assessment, etc.In addition, the difference between a great whistleblower case and a good whistleblower case is having the documentation to corroborate the whistleblowers allegations. Documentation often consists of emails, memos, contracts, bank statements, etc. It is important that the facts in any whistleblower case be u201cspecific and credible.u201d The IRS will not work a whistleblower case, if the whistleblower simply u201cthinksu201d or u201cbelievesu201d there is an underpayment of tax.Also, it is important to recognize that the IRS is overworked and under budgeted and can only work a very small percentages of the cases and a small percentages of the issues. With potentially millions of dollars at stake it is recommended that any whistleblower work with an experienced tax attorney that specializes in whistleblower law for their best chances of obtaining an award.The IRS has procedures in place to protect the whistleblower's identity, but there is no guarantee that the Whistlebloweru2019s identity will be protected. In fact, the IRS states that if it is necessary for the whistleblower to testify in a trial with the taxpayer, the IRS may call the Whistleblower as a witness. Again, prior to the submission of your whistleblower case to the IRS, your attorney should be able to advise you if your identity will be protected under the circumstances.Other facts you should know prior to the submission of your whistleblower claim.the payment of an award could take 6u20138 years (and maybe longer) after the submission of the Form 211.the IRS will wait a minimum of two years after the collection of the tax to pay an award unless there is a closing agreement with the taxpayer.the taxpayer should never know that you filed a whistleblower claim with the IRS unless you disclosed that fact and it makes it way back to the taxpayer.a subsequent bankruptcy or divorce by the whistleblower may require that the whistleblower claim be disclosed as part of the bankruptcy estate or the marital estate.an audit of the u201ctax issueu201d will not occur for one or two years after the submission of the Form 211.The ideal whistleblower is one that remains employed by the taxpayer and can monitor the examination by the IRS. However, it takes a special person to remain in such a position. However, the IRS will not allow the whistleblower to represent the taxpayer during an examination of the taxpayeru2019s return.