Whistleblowers must submit an IRS Form 211 (application for Award for Original Information), which should contain in-depth information about a criminal tax scheme, or the non-criminal underpayment of taxes. If information is withheld, the whistleblower may risk the chance that important evidence isn’t considered in the award determination stage. Whistleblowers are only eligible to file an IRS reward claim if potential recoveries exceed $2 million, and if the IRS whistleblower case deals with an individual, his or her annual gross income must be more than $200,000.