CYBERBULLYING

Bullying is aggressive behavior that is intentional and involves an imbalance of power or strength. Usually, it is repeated over time. Traditionally, bullying has involved actions such as: hitting or punching (physical bullying), teasing or name-calling (verbal bullying), or intimidation through gestures or social exclusion. In recent years, technology has given children and youth a new means of bullying each other.
Cyberbullying, which is sometimes referred to as online social cruelty or electronic bullying, can involve:

• Sending mean, vulgar, or threatening messages or images
• Posting sensitive, private information about another person
• Pretending to be someone else in order to make that person look bad
• Intentionally excluding someone from an online group (Willard, 2005)

Children and youth can cyberbully each other through:

• Emails
• Instant messaging
• Text or digital imaging messages sent on cell phones
• Web pages
• Blogs
• Chat rooms or discussion groups
• Other information communication technologies

How Common Is Cyberbullying?

Although little research has been conducted on cyberbullying, recent studies have found that:

• 18% of students in grades 6-8 said they had been cyberbullied at least once in the last couple of months; and 6% said it had happened to them 2 or more times (Kowalski et al., 2005).
• 11% of students in grades 6-8 said they had cyberbullied another person at least once in the last couple of months, and 2% said they had done it two or more times (Kowalski et al., 2005).
• 19% of regular Internet users between the ages of 10 and 17 reported being involved in online aggression; 15% had been aggressors, and 7% had been targets (3% were both aggressors and targets) (Ybarra & Mitchell, 2004).
• 17% of 6-11 year-olds and 36% of 12-17-year-olds reported that someone said threatening or embarrassing things about them through email, instant messages, web sites, chat rooms, or text messages (Fight Crime: Invest in Kids, 2006).
• Cyberbullying has increased in recent years. In nationally representative surveys of 10-17 year-olds, twice as many children and youth indicated that they had been victims and perpetrators of online harassment in 2005 compared with 1999/2000 (Wolak, Mitchell, & Finkelhor, 2006).

Who Are The Victims and Perpetrators of Cyberbullying?

In a recent study of students in grades 6-8 (Kowalski et al., 2005):

• Girls were about twice as likely as boys to be victims and perpetrators of cyber bullying.
• Of those students who had been cyberbullied relatively frequently (at least twice in the last couple of months):
• 62% said that they had been cyberbullied by another student at school, and 46% had been cyberbullied by a friend.
• 55% didn't know who had cyberbullied them.
• Of those students who admitted cyberbullying others relatively frequently:
• 60% had cyberbullied another student at school, and 56% had cyberbullied a friend.

What Are The Most Common Methods of Cyberbullying?

In studies of middle and high school students, (Fight Crime: Invest in Kids, 2006; Kowalski et al., 2005; Wolak, Mitchell, & Finkelhor, 2006) the most common way that children and youth reported being cyberbullied was through instant messaging. Somewhat less common ways involved the use of chat rooms, emails, and messages posted on Web sites. A study of younger children (Fight Crime: Invest in Kids, 2006) showed that they were most often bullied through email, comments on a Web site, or in a chat room.

Where Are Children and Youth Cyberbullied?

In a telephone survey of preteens (6-11 year-olds) and teens (12-17 year-olds) (Fight Crime: Invest in Kids, 2006):

• 45% of preteens and 30% of teens who had been cyberbullied received the messages while at school.
• 44% of preteens and 70% of teens who had been cyberbullied received the messages at home.
• 34% of preteens and 25% of teens who had been cyberbullied received the messages while at a friend's house.

Do Children Tell Others If They Are Cyberbullied?

According to one telephone survey of preteens and teens (Fight Crime: Invest in Kids, 2006):

• 51% of preteens but only 35% of teens who had been cyberbullied had told their parents about their experience.
• 27% of preteens and only 9% of teens who had been cyberbullied had told a teacher.
• 44% of preteens and 72% of teens who had been cyberbullied had told a friend.
• 31% of preteens and 35% of teens who had been cyberbullied had told a brother or sister.
• 16% of preteens and teens who had been cyberbullied had told no one.

How Does Cyberbullying Differ From Other Traditional Forms of Bullying?

Available research and experience suggest that cyberbullying may differ from more “traditional” forms of bullying in a number of ways (Willard, 2005), including:

• Cyberbullying can occur any time of the day or night.
• Cyberbullying messages and images can be distributed quickly to a very wide audience.
• Children and youth can be anonymous when cyberbullying, which makes it difficult (and sometimes impossible) to trace them.

What Can Adults Do To Prevent and Address Cyberbullying?

Adults may not always be present in the online environments frequented by children and youth. Therefore, it is extremely important that adults pay close attention to cyberbullying and the activities of children and youth when using these newer technologies.
Suggestions for Parents: Tips To Help Prevent Cyberbullying:

• Keep your home computer(s) in easily viewable places, such as a family room or kitchen.
• Talk regularly with your child about online activities that he or she is involved in.
• Talk specifically about cyberbullying and encourage your child to tell you immediately if he or she is the victim of cyberbullying, cyberstalking, or other illegal or troublesome online behavior.  View the Campaign’s Webisodes with your child and discuss in particular Webisode 5 that addresses cyberbullying.
• Encourage your child to tell you if he or she is aware of others who may be the victims of such behavior.
• Explain that cyberbullying is harmful and unacceptable behavior.  Outline your expectations for responsible online behavior and make it clear that there will be consequences for inappropriate behavior.
• Although adults must respect the privacy of children and youth, concerns for your child’s safety may sometimes override these privacy concerns.  Tell your child that you may review his or her online communications if you think there is reason for concern.
• Consider installing parental control filtering software and/or tracking programs, but don’t rely solely on these tools.

Tips For Dealing With Cyberbullying That Your Child Has Experienced:
Because cyberbullying can range from rude comments to lies, impersonations, and threats, your responses may depend on the nature and severity of the cyberbullying.  Here are some actions that you may want to take after-the-fact.

• Strongly encourage your child not to respond to the cyberbullying.
• Do not erase the messages or pictures. Save these as evidence.
• Try to identify the individual doing the cyberbullying. Even if the cyberbully is anonymous (e.g., is using a fake name or someone else’s identity) there may be a way to track them through your Internet Service Provider. If the cyberbullying is criminal (or if you suspect that it may be), contact the police and ask them to do the tracking.
• Sending inappropriate language may violate the “Terms and Conditions” of email services, Internet Service Providers, Web sites, and cell phone companies. Consider contacting these providers and filing a complaint.
• If the cyberbullying is coming through email or a cell phone, it may be possible to block future contact from the cyberbully. Of course, the cyberbully may assume a different identity and continue the bullying.
• Contact your school. If the cyberbullying is occurring through your school district’s Internet system, school administrators have an obligation to intervene. Even if the cyberbullying is occurring off campus, make your school administrators aware of the problem. They may be able to help you resolve the cyberbullying or be watchful for face-to-face bullying.
• Consider contacting the cyberbully’s parents. These parents may be very concerned to learn that their child has been cyberbullying others, and they may effectively put a stop to the bullying.  On the other hand, these parents may react very badly to your contacting them. So, proceed cautiously. If you decide to contact a cyberbully’s parents, communicate with them in writing — not face-to-face. Present proof of the cyberbullying (e.g., copies of an email message) and ask them to make sure the cyberbullying stops.
• Consider contacting an attorney in cases of serious cyberbullying. In some circumstances, civil law permits victims to sue a bully or his or her parents in order to recover damages.
• Contact the police if cyberbullying involves acts such as:
• Threats of violence
• Extortion
• Obscene or harassing phone calls or text messages
• Harassment, stalking, or hate crimes
• Child pornography

If you are uncertain if cyberbullying violates your jurisdiction’s criminal laws, contact your local police, who will advise you.
Suggestions For Educators

• Educate your students, teachers, and other staff members about cyberbullying, its dangers, and what to do if someone is cyberbullied.
• Be sure that your school’s anti-bullying rules and policies address cyberbullying.
• Closely monitor students’ use of computers at school.
• Use filtering and tracking software on all computers, but don’t rely solely on this software to screen out cyberbullying and other problematic online behavior.
• Investigate reports of cyberbullying immediately. If cyberbullying occurs through the school district’s Internet system, you are obligated to take action. If the cyberbullying occurs off-campus, consider what actions you might take to help address the bullying:
• Notify parents of victims and parents of cyberbullies of known or suspected cyberbullying.
• Notify the police if the known or suspected cyberbullying involves a threat.
• Closely monitor the behavior of the affected students at school for possible bullying.
• Talk with all students about the harms caused by cyberbullying. Remember — cyberbullying that occurs off-campus can travel like wildfire among your students and can affect how they behave and relate to each other at school.
• Investigate to see if the victim(s) of cyberbullying could use some support from a school counselor or school-based mental health professional.
• Contact the police immediately if known or suspected cyberbullying involves acts such as:
• Threats of violence
• Extortion
• Obscene or harassing phone calls or text messages
• Harassment, stalking, or hate crimes
• Child pornography

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21 secrets the tech industry does not want you to know

The list of 21 secrets the tech industry does not want you to know the site was compiled by PC World with a view to inform and advise what to do about them.


- Internet media company we have fully identified. - Internet media company We Have Fully Identified. At least, ISPs have that power and used to track for example, those who use P2P networks and even whether protected content is being downloaded for the rights of self. At least, ISPs and power That Have Used to track for example, use P2P networks Those Who and Whether Even Being protected content is downloaded for the rights of self. And as in Chile, the different organizations that ensure these rights are seeking the law allows them to tap into the connections and what each user is doing on the Internet to pursue these "crimes." And as in Chile, the Different Organizations Ensure That These rights are the law seeking "Allows them to Tap Into the connections and What Each user is doing on the Internet to Pursue these" crime. "

- The phones do not cause the aircraft to crash. - The phones do-not cause the aircraft to crash. Because despite what we all believe and not allow even turn the phones during a flight, there is no evidence that actually cause interference with navigation systems of aircraft. Because Uncle Tom What we all believe and not allowed turn the phones Even During a flight, There Is No Evidence That Actually cause Interference with navigation systems of aircraft. In fact, you probably do not even have a sign in the air, eliminating any risk. In Fact, you do Probably Not Even Have A sign in the air, Eliminating Any Risk.

- Navigation features "private" Internet browsers is not as secret. - Navigation features "private" Internet browsers is Not as secret. While this feature leaves no trace on the computer of the pages you've visited, like creating a record, thanks to the IP address and Internet provider company can know everything. While this feature leaves no trace on the computer of the pages you've visited, like Creating a record, thanks to the IP address and Internet provider company dog know everything. To avoid this, programs such as anonymized. To Avoid this, Programs Such as anonymized.

- The ink cartridges are unreasonably expensive. - The ink cartridges are unreasonably expensive. Because large companies have created advertising campaigns to convince users to buy spare parts or refill cartridges alternative is highly damaging to the printer. Because large companies created advertising Campaigns to Have convinces users to buy spare parts or refill cartridges is highly Damaging alternative to the printer. Apparently, the truth is not so well, and while there is a higher risk that ink will come out and stain and spoil the printer (or do not work perfectly) the price difference makes it worth risking . Apparently, the truth is not so well, and while There Is a High Risk That Will Come Out and ink stain and spoil the printer (or do Not Work Perfectly) the price makes it worth risking Difference. The savings are more significant than that. The savings are more Significant Than That.

- The license governing the rights of software may not be effective. - The license Governing the rights of software May Not be effective. That's because each country has different laws, and in some places, these licenses would be invalid. That's Because Each country has Different Laws, and in Some places, these licenses would be invalid.
- The cyberwarfare is increasing, and the U.S. - The cyberwarfare is Increasing, and the U.S. being lost. Being lost. The wars of the future will not be with lethal weapons and great battles between armies. The wars of the future will be with Not Lethal Weapons and great battles Between Armies. The way to undermine an enemy country is through the Internet, which is already happening, with continuous cyber-attacks aimed at breaking down different systems. The way to Undermine an enemy country will be Through the Internet, That Is Already something happening, with continuous cyber-attacks Different Aimed at breaking down systems. And getting the collapse is very simple, for example, through a simple DDOS attack, such as that directed against the U.S. North Korea And getting the collapse is very simple, for example, Through a simple DDOS attack, Such as That Directed Against the U.S. North Korea in July. last July.
- Google has the power to put the finger. - Google has the power to put the finger. And much more. And much more. The world's most used search engine handles much information about what we do, where we are and what our behavior on the Internet, would be sufficient to make a cross for detailed information. The world's most Used search engine handles much information about What we do, Where we are and What Our Behavior on the Internet, would be Sufficient to make a cross for Detailed Information. Only just think of the amount of data they handle who has a Google mail, calendar activities in Google Calendar, keeps his contacts there, share documents of all kinds on their servers, upload videos to YouTube, photos to Picassa and shouts to everyone where it is thanks to Latitude. Only just think of the amount of data Who They handle you to Google mail, calendar in Google Calendar Activities, There Keeps historical contacts, share documents of all kinds on Their servers, upload videos to YouTube, photos to Picassa and shouts it to everyone WHERE is thanks to Latitude.

- Pacemakers can also be hacked. - Pacemakers Can Also be hacked. At least, that showed a study by the University of Washington. At least, That Show a study by the University of Washington.

- Computers are highly toxic. - Computers are highly toxic. And although manufacturers have been diligent in removing harmful components, are still certain percentage of elements such as mercury, which if they are mishandled can cause a dangerous contamination. And although Manufacturers Have Been Diligent in Removing Harmful components, are Still Percentage of Certain Such elements as mercury, Which if mishandled They Are A Dangerous cause of contamination.

- The virus is not as effective in protecting the computer. - The virus is Not as Effective in Protecting the computer. There is always something that escapes and leaves a door open, which is quickly exploited by hackers to breach the systems. That There is Always something escapes and leaves a door open, Which Is Quickly Exploited by Hackers Breach to the systems.

- Your cell phone gives you away. - Gives You Your cell phone away. It is easy to know exactly where is a person through their phone, and although it has no GPS (which enable a more accurate location) simple triangulation of antennas which delivers data broadcast signal of our behavior and how we move. It is easy to know Exactly where is a person-through Their phone, and although it has no GPS (Which enable a more Accurate location) triangulation of simple antennas Which Delivers data broadcast signal of Our Behavior and how we move.
- There is no such thing as a cheap smartphone. - There is no such thing as a cheap smartphone. Whatever the option, usually on free loan to buy the company that subsidiarity in the end you end up paying thousands of dollars for their use. Whatever the option, Usually on free loan to buy the company That subsidiarity in the end you end up paying Thousands of dollars for Their use.

- You will spy webcam. - You will spy webcam. Of course, because even if one believes it is turned off, these devices can be operated for remote control. Of course, one Believes Because Even If It Is Turned Off, These Can be operated devices for remote control.

- Your boss can spy on you. - Your dog boss spy on you. And according to PC World, certainly does. And PC World According To, Certainly does. It's as easy as having one installed in the computer software to track everything you do instead of working. It's as easy as HAVING one installed in the computer software to track everything you do INSTEAD of working. Or to work, of course. Or to work, of course. In fact, a light indicator report that two thirds of employers monitor e-mails of their employees in the U.S. In Fact, a light indicator report two Thirds of Employers That monitor e-mails of Their Employees in the U.S.

- It is still possible to fight the industry that wants to stop piracy. - It Is Still possible to fight the industry That Wants to stop piracy. Several lawsuits against "pirates", charged to download content protected by copyright reason has been given to users, contrary to what associations representing the recording industry or looking film. Several Lawsuits against "pirates", charged to download content protected by copyright reason've Been Given to users, Contrary To What Associations Representing the recording industry or looking film.

- Electronic passports can be tapped. - Electronic Passports Can be tapped. Modernity put a chip indicates that these documents would make everything easier, but if you hack, can alter the data and making an innocent citizen, a dangerous criminal. Modernity put a chip Indicates That These documents would make everything Easier, But if you hack, can alter the data and making an innocent citizen, a criminal Dangerous. This, thanks to the technology they use, RFID, allows access to the chip through the air, using electromagnetic waves. This, thanks to the They use technology, RFID, Allows access to the chip-through the air, using electromagnetic waves.

- Social networks will never forget. - Social networks will never forget. And though one will regret having exposed on sites like Facebook, and the profile is deleted, the records are stored forever. And one will regret HAVING Though Exposed on sites like Facebook, and the profile is deleted, the records are stored forever.

- Almost any service contract may be terminated without paying a fine. - Almost Any service contract terminated May Be Without paying a fine. The law protects consumers. The Law Protects Consumers.

- The CIA knows everything. - The CIA knows everything. For the National Security Agency U.S. For the U.S. National Security Agency is simple and sniff the network involved in the activity of any user. is simple and sniff the network Involved in the activity of Any user.

- Facebook applications know more than necessary. - Facebook Applications Than know more necessary. You almost do not even realize, but when you install any new application, they are given permission to enter all our files and data, including those that are not visible. Almost Not Even You do realize, But When you install Any new application, They Are Given permission to enter All Our files and data, Including Those That are not visible.

- Geolocation Data are not private. - Geolocation Data Are Not private. Operators to store data on calls from their users, their movements and their rate plans, and eventually, they can sell this to others. Operators to store data on Their calls from users, Their Movements and Their rate plans, and Eventually, They sell this to Others.

Tips to Prevent Fraud on Facebook

The phishing (online fraud) through the Facebook craze. Internet security vendor Kaspersky Lab reveals that malicious code is spread through social networking sites is 10 times more effective menginfeksi, compared with the distribution of malware via email.


“Phishing indirection can successfully pretend to be something that was initially visible for legal fishing victim. Stay alert and take appropriate preventive action is the key to not enter into their trap,” said David Emm, a member of the Research and Analysis of Global Kaspersky Lab.

To overcome these phishing attacks, see powerful tips from Kaspersky:

1. For sites such as Facebook, create a bookmark to the login page, or typing the URL directly in the browser address bar.

2. Do not click the link in the email message.

3. Only typing confidential data on the website is secure.

4. Check your bank accounts regularly and report anything suspicious to your bank.

5. Search giveaway signs of phishing email: if it is not intended for personal to you, if you are not the only recipient of the email, if there are spelling errors, grammar or bad syntax or stiffness in the use of other languages.

6. Installing security software for the Internet and keep updating anti-virus.

7. Install the security patch.

8. Alert to email and instant messages that are not requested.

9. Be careful when the login request Administrator rights.

10. Back up your data.

You’re safe from facebook hacking or phishing.

Welcome to IC3 - The Internet Crime Complaint Center

The Internet Crime Complaint Center (IC3) is a partnership between the Federal Bureau of Investigation (FBI), the National White Collar Crime Center (NW3C),and the Bureau of Justice Assistance (BJA).

IC3's mission is to serve as a vehicle to receive, develop, and refer criminal complaints
regarding the rapidly expanding arena of cyber crime. The IC3 gives the victims
of cyber crime a convenient and easy-to-use reporting mechanism that alerts authorities
of suspected criminal or civil violations. For law enforcement and regulatory agencies
at the federal, state, local and international level, IC3 provides a central referral mechanism for complaints involving Internet related crimes.

Filing a Complaint with IC3

IC3 accepts online Internet crime complaints from either the person who believes
they were defrauded or from a third party to the complainant. We can best process
your complaint if we receive accurate and complete information from you. Therefore,
we request that you provide the following information when filing a complaint:


    *  Your name
    *  Your mailing address
    *  Your telephone number
    *  The name, address, telephone number, and Web address, if available, of the individual
      or organization you believe defrauded you.
    *  Specific details on how, why, and when you believe you were defrauded.
    *  Any other relevant information you believe is necessary to support your complaint.
      

Discrimination Resources

Discrimination

• The Civil Rights Division is the primary institution within the federal government responsible for enforcing federal statutes prohibiting discrimination on the basis of race, sex, disability, religion, and national origin.
  202-514-4609 (voice)
  202-514-0716 (TDD)
  
• Americans with Disabilities Act
  800-514-0301 (voice)
  800-514-0383 (TTY) (also in Spanish)
  
• How to file an ADA complaint
• Section 508
  202-305-8304 (voice)
  202-353-8944 (TTY)
  
• Educational discrimination
  877-292-3804 or 202 514-4092
  Fax: 202-514-8337
  
• Employment discrimination
  Contact the Equal Employment Opportunity Commission (EEOC)
  800-669-4000 (voice)
  800-669-6820 (TTY)
• Housing discrimination
  800-896-7743
  E-mail: fairhousing@usdoj.gov
  
• Complaints against institutions
  Jails, prisons, juvenile facilities, developmental disability/mental retardation facilities, mental health facilities or nursing homes)
• Interference with access to reproductive health clinics or places of religious worship
• National origin discrimination
  Information available in: Arabic, Cambodian; Chinese; English; French; Haitian Creole; Hindi; Hmong; Korean; Laotian; Punjabi; Russian; Spanish; Tagalog; Urdu; and Vietnamese
• State or local law enforcement agencies
• Voting rights discrimination
  800-253-3931

What Happens to a Claim for an Informant Award

Process for Evaluating Whistleblower’s Claim A threshold requirement for any award under 7623 is that the information must lead to judicial or administrative action – an audit or investigation resulting in the collection of proceeds. An analyst in the Whistleblower Office will consider the information provided by the whistleblower. The IRS has to decide that the case is worth pursuing. In the case of a large corporate taxpayer whose returns are audited each year, an administrative action can mean the creation of a new issue under the Audit Plan or a change in the way information about an issue is collected or analyzed, which would not otherwise have occurred without the information provided by the whistleblower. In other cases, an administrative action can mean placing a taxpayer under audit who was not already under audit. Duration of Process The process, from submission of complete information to the Service until the proceeds are collected, may take several years. Payments of awards will not be made until after the taxes, penalties, interest, additions to tax and additional amounts that are finally determined to be owed to the Service have been collected. Examples of when a final determination of tax liability can be made include, but are not limited to at the administrative level when the Service and the taxpayer enter into a closing agreement wherein the taxpayer conclusively waives the right to appeal or otherwise challenge a deficiency or additional tax liability determined by the Service; if a taxpayer petitions United States Tax Court; when a decision becomes final within the meaning of section 7481; and After the expiration of the statutory period for a taxpayer to file a claim for refund and to file a refund suit based on the claim against the Untied States, or if a refund suit is filed, when the judgment in that suit becomes final. A finding of fraud in a tax case carries some significant additional implications for penalties, fines and jail time. In the context of whistleblower claims, it also has statute of limitations implications that can make a big difference for the whistleblower. Percentage Applied to Awards Under Section 7623(a) The discretionary maximum percentage of award for an (a) case is 15 percent, up to $10 million. If the whistleblower planned and initiated the actions that led to the underpayment of tax, or the violation of the internal revenue laws, the award may be reduced. Percentage Applied to Awards Under Section 7623(b) The Whistleblower Office will make the final determination whether an award will be paid and the amount of the award. Award will be paid in proportion to the value of the information furnished voluntarily with respect to proceeds collected, including penalties, interest, additions to tax and additional amounts. The amount of the award will be at least 15 percent but not more than 30 percent of collected proceeds in cases in which the Service determines that the information submitted substantially contributed to the Service’s detection and recovery of tax. If an action is based principally on allegations resulting from judicial or administrative proceeding, government reports, hearing, audit, or investigation, or the news media, an award of lesser amount, subject to the discretion of the Whistleblower Office, may be provided. The award will not be more than 10 percent of collected proceeds as described above.  This reduction in award percentage does not apply if the whistleblower was the initial source of the information. If the whistleblower planned and initiated the actions that led to the underpayment of tax, or the violation of the internal revenue laws, the Director, Whistleblower Office may reduce the award. If the whistleblower is convicted based on his/her role in planning and initiating the action, then the Whistleblower Office is required to deny the award. Tax Treatment of Awards Prior to issuing an award check, the IRS will verify the informant's mailing address. All awards will be subject to current federal tax reporting and withholding requirements. Whistleblower will receive a Form 1099 or other form as may be prescribed by law, regulation, or publication. Appeal Rights The Whistleblower Office will communicate the final claim determination, in writing to the claimant. Final determinations regarding awards under 7623(b) may, within 30 days of such determination, be appealed to the United States Tax Court. Decisions under section 7623(a) may not be appealed to the Tax Court.

Reporting other information to the IRS

If you have information about tax noncompliance but are not interested in an award, or you have other information you believe may be of interest to the IRS:

• For information on how to Report Suspected Tax Fraud Activity, if you have information about an individual or company you suspect is not complying with the tax law, and you do not want to seek an award .  You can remain anonymous

• The IRS sets professional standards for attorneys, certified public accountants and enrolled agents who represent taxpayers  before the IRS.  To learn more about those professional standards, or how to report a violation, see Office of  Professional Responsibility At-a-Glance - Report Circular 230 Violations - email OPR@irs.gov 

• Report Fraud, Waste and Abuse to Treasury Inspector General for Tax Administration (TIGTA), if you want to report, confidentially, misconduct, waste, fraud, or abuse by an IRS employee or a Tax Professional, you can call 1-800-366-4484 (1-800-877-8339 for TTY/TDD users). You can remain anonymous.

Rat out a tax cheat, collect a reward

IRS FORM

If you knew coworkers, former bosses or exes who cheated on their taxes, would you turn them in? The Internal Revenue Service can make it worth your while.

As tax season nears, we all want to get as much money back from the IRS as possible. And while taking advantage of this year's new tax breaks will put some extra money in your pocket, snitching on a tax cheat could make you rich.

In a recent poll from the IRS Oversight Board, 13% of those surveyed think cheating is acceptable, up from 9% in 2008. As the recession puts the squeeze on household finances, the lure of fudging on a tax return is even greater.

"In a down economy, the temptation to cheat on taxes is much stronger because people are in more desperate situations more often," said Bill Raabe, a tax expert at Ohio State University's business school.
More people may be just as desperate to turn in a business, rat out an ex-spouse or report a colleague to collect a reward.

Small-time crooks: The IRS's informant program has been around for more than 140 years. If you suspect a person is committing tax fraud and report it, you could receive up to 15% of the amount that has been underpaid, with a maximum award of $10 million.
Informants are required to complete a claim and mail it to the IRS. The form is available on the IRS Web site, or you can call the agency's fraud hotline at 1-800-829-0433 for instructions. While you must reveal your identity to the IRS, your name will not be made public.
Because there is no minimum requirement for the amount in question, anyone can file a report in hopes of making an extra buck off of a cheating boyfriend or obnoxious neighbor.
"You probably get a mix of people with the informant program. You'll have spouses -- or ex-spouses probably -- as well as ex-employees turning in their employers," said Raabe. "But you really have to think, 'is it worth my time to report that guy?'"
To weed out the bogus reports from bitter ex-husbands and disgruntled employees, the IRS requires informants to fill out a detailed form and provide intimate information about the tax evader, including the person's social security number, address and date of birth.
"That's a lot of information that I'm not sure the average person has available," said Gagnon. "They're kind of asking the person to be a detective or work for them and go hunt all this information down, and I don't know how comfortable people would feel trying to do that."
Big cheaters: In 2006, the IRS really started cracking down on big time cheaters and introduced a new whistle-blower program, in which informants are paid a minimum of 15% and a maximum of 30% of the amount owed.

But there's a catch: In order to collect a reward, the taxes, penalties and interest in dispute must add up to at least $2 million. And if the suspected tax evader is an individual, his or her annual gross income must exceed $200,000.

So far, the new incentives have been effective. The IRS has received tips from about 476 informants identifying 1,246 taxpayers in fiscal year 2008, the first full year the program was implemented.

"The program is already attracting an enormous number of quality tips," said Paul Scott, a former Department of Justice trial attorney and current owner of law firm Paul D. Scott, where he represents whistle-blowers. "The volume of claims and/or tips they have been receiving with really substantial documentation or support has increased dramatically since the inception of this program."
Scott said that since the new program began, his firm has received claims from whistle-blowers involving billions of dollars in taxes, penalties and interest.

Who snitches?: In this program, the most common informants tend to be dissatisfied middle-ranking employees in big companies, said Tim Gagnon, an academic specialist of accounting at Northeastern University.

"I think it happens more in middle management than upper management," he said. "They're workers in the middle ranks who feel frustrated about what's going on and are not advancing or don't think they have a shot of moving up, because otherwise, it's hard to break loyalty."

Stephen Whitlock, director of the IRS Whistleblower Office, said that informants have had some connection to the taxpayer but they are not always close acquaintances. They have typically been employees, investors or business associates.

He also said many claims are for substantially more than the $2 million threshold and involve businesses or very wealthy individuals.

While the names of informants aren't made public, Gagnon said that a person's identity often becomes obvious based on the proof provided.

"Certain records show up and they can figure out where they're coming from," he said. "It's gotten a lot more anonymous and there's a lot more hiding in the shadows, but can you really stay in the shadows when you come forward to claim your rewards?"

Despite the program's success and generous rewards, the exhaustive information required and fear of retaliation are still huge deterrents in recruiting IRS informants.

"Once you blow the whistle on your employer, yeah, they can't fire you for retaliation, but I'm not sure how many people are going to hire you after that," said Gagnon.

But it's not always just a hefty reward that motivates people, said Scott of his whistle-blowing clients, and not all of them are jilted employees. Some feel angry about other people being above the law and getting away with it. "They want to stop the fat cats from getting rich at the taxpayer's expense," he said.

Others simply feel morally obligated to let someone know what's going on, said Scott. "They really feel like they're doing the right thing," he said. "When they look back on their lives, they will know they made the right move."

What is Fruad?

In the broadest sense, a fraud is an intentional deception made for personal gain or to damage another individual; the related adjective is fraudulent. The specific legal definition varies by legal jurisdiction. Fraud is a crime, and also a civil law violation. Defrauding people or entities of money or valuables is a common purpose of fraud, but there have also been fraudulent "discoveries", e.g. in science, to gain prestige rather than immediate monetary gain.
A hoax also involves deception, but without the intention of gain, or of damaging or depriving the victim; the intention is often humorous.

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