Whistleblower reward laws now include a program under which the IRS must provide a share of funds collected as a result of receiving information. To obtain an award under Internal Revenue Code (IRC) 7623(b), a whistleblower must provide information leading to an IRS recovery involving a minimum of $2 million in controversy. The IRS at its discretion may provide awards for cases involving less money in controversy. The SEC and CFTC provide awards when there has been collected sanctions under their programs of $1 Million or more.
The whistleblower must provide information to the government voluntarily under SEC, CFTC, or IRS whistleblower laws, in order to qualify for an award. Under the Federal False Claims Act their right to an award can be affected by whether or not a whistleblower planned and initiated the fraud. However, If a whistleblower works for a company committing fraud, and somebody ordered them to carry out what they did, but they come to the government voluntarily, they will most likely be in a position to collect an award, assuming that the government collects some money under these laws.