The IRS has published guidance to provide procedures for processing and examining referrals received from the Whistleblower’s Office (WBO) regarding IRC 7623(b). Due to a change to IRC 7623, there are now two types of Whistleblower informant claim cases:
IRC 7623(a) discretionary award cases, “A” cases, and
IRC 7623(b) mandatory award cases, “B” cases.
The guidance can be found here.