If you report someone for tax fraud to the IRS (the federal agency that collects taxes) and are eligible for a reward, this changes how that process works in your favor. Right now, if you disagree with the size of your reward and challenge it in Tax Court (the court that handles tax disputes), judges mostly have to defer to the IRS's decision unless it was clearly unreasonable — this bill lets judges take a fresh, independent look instead. It also lets you stay anonymous during that court fight in most cases, guarantees you extra interest money if the IRS drags its feet notifying you of an award, and lets you deduct the legal fees you paid to pursue the claim from your taxable income no matter which IRS reward program paid you.