# Rewards for Information Relating to Violations of Internal Revenue Laws
> **IRS** · Final and temporary regulations. · Published 1997-10-14 · Effective 1997-10-14 · 62 FR 53230
## Document
- **Document number:** 97-26858
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 53230
- **CFR reference:** 26 CFR 301
- **Publication date:** 1997-10-14
- **Effective date:** 1997-10-14
- **Treasury docket:** TD 8737
## Abstract

This document contains temporary regulations relating to rewards for information that relates to violations of the internal revenue laws. The regulations reflect changes to the law made by the Taxpayer Bill of Rights 2 and affect persons that are eligible to receive an informant's reward. The text of these regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/10/14/97-26858/rewards-for-information-relating-to-violations-of-internal-revenue-laws)
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