The U.S. Occupational Safety and Health Administration (OSHA) recently adopted a new rule that outlines whistleblower protections under the federal Taxpayer First Act (TFA). The final rule took effect on March 13.

It protects whistleblowers who testified about tax violations or assisted a government investigation of tax violations.

The rule prohibits any kind of retaliation, including intimidation or undesirable reassignment of duties, against employees who report tax fraud or underpayment of taxes, said Sonya Rosenberg, an attorney with Neal, Gerber & Eisenberg in Chicago.

Illegal retaliation includes:

• Firing or laying off.
• Demoting.
• Denying overtime or promotion.
• Disciplining.
• Denying benefits.
• Failing to hire or rehire.
• Reducing pay or hours.
• Making threats.
• Blacklisting.
• Reporting someone to police or immigration authorities.

To allege retaliation, workers must file complaints within 180 days after the retaliatory action.

It's too early to tell if the new rule will eventually lead to more whistleblowers coming forward with complaints about tax fraud or underpayment of taxes.

"Typically, a pretty limited control group of finance folks and company executives is involved with an employer's tax-related filings and decisions, and these employees don't often complain of irregularities to external government agencies, partially because they are typically involved in the relevant decision-making," Rosenberg said.

Congress enacted the TFA in 2019 to reform the IRS and...

Read Full Story: https://news.google.com/rss/articles/CBMicmh0dHBzOi8vd3d3LnNocm0ub3JnL3Jlc291...