The main purpose of this legislation, known as the IRS Whistleblower Program Improvement Act, is to enhance protections and support for individuals who report violations of federal tax laws. The goal is to encourage more whistleblowers to come forward by improving the processes and benefits associated with reporting tax noncompliance. Key provisions of the act include several important changes to the existing whistleblower program. First, it modifies how whistleblower award determinations are reviewed, allowing for a more thorough examination of cases by the Tax Court.