The Internal Revenue Service moves forward with its plan to clarify rewards and awards for taxpayers providing information regarding violations of tax laws, without making any of the changes recommended by practitioners. Under the final rules (T.D. 9580), IRS broadens the definition for the types of overpayments of tax refunds that can be counted in the value of the reward to include any reductions in overpayment credit balances that result from whistleblower information.