Authorizes appropriations to establish an office in the Internal Revenue Service (IRS) to focus on violations of tax law by individuals under investigation for criminal commercial sex activity.
Amends the Internal Revenue Code to: (1) revise requirements for making awards to individuals who disclose tax law violations to the IRS (whistleblowers); and (2) increase criminal monetary and other penalties for attempts to evade or defeat tax, willful failure to file a tax return, supply information, or pay tax, aggravated failure to file tax returns, fraud and false statements, and underpayment or overpayment of tax due to fraud.
Establishes in the IRS a Whitleblower Office to analyze whistleblower information and manage the whistleblower awards program.