Whistleblower Shield + Reward ➲ Legal Wizard [USA]

How will our Whistleblower Shield + Reward ➲ Legal Wizard [USA]* assist you?

This innovative^ Whistleblower Shield + Reward ➲ Legal Wizard [USA]* includes Embedded Lawyer-Logic is being designed to adapt to your circumstances whilst confidentially guiding you through the private claimant-driven whistleblower legal process, with the potential for a reward if the claim is successful.

What is a "Qui Tam" Claim?

The legal term you may hear being used to refer to these private claims is a "Qui Tam" claim.

In a nutshell, whistleblowers are encouraged to come forward with compelling hard evidence obtained within the scope of their employment or dealings with the Defendant, comprising a percentage share of any resulting court judgment, or settlement.

Origin Story ➲ 13th Century England enlisted private citizens to help the King as well as to help themselves!

"Originally enacted in 1863, the Informer's Act, now known as the False Claims Act (FCA) was part of a concentrated effort by the US Federal Government to combat defense contractor fraud during the Civil War.

The phrase "Qui Tam" is an abbreviation for "qui tam pro domino rege quam pro se ipso in hac parte sequitur," which, when translated, means "Who brings the action for the King as well as for himself."

While "Qui Tam" actions originally developed in thirteenth-century England, the concept was first utilized in the United States by lawmakers of the First Congress, who included "Qui Tam" provisions in ten of the first fourteen American statutes imposing penalties. See Major John C. Kunich, USAF, "Qui Tam: White Knight or Trojan Horse," 33 A.F.L. Rev. 31 (1990)."

Source: An Overview of "Qui Tam" Actions by Bryan Lemons, Senior Legal Instructor FLETC.gov

Today, whilst other countries have shown interest, the UK has abolished their use.

Consequently, "Qui Tam" claims are unique to the United States.

Complex Whistleblower Legal Framework

The U.S. laws that establish and regulate "Qui Tam" claims are complex and evolving.

The proven results generated via "Qui Tam" claims have driven an expansion in the number of federal agencies and the categories of fraud covered.

1️⃣ Today, the original False Claims Act is administered by the DOJ. A majority of U.S. states, as well as the District of Columbia and Puerto Rico, have enacted their own versions of the False Claims Act (FCA), modeled after the federal FCA.

2️⃣ In addition, the SEC, the Dept. of the Treasury and the IRS all now have their own unique Whistleblower legislation, procedures and regulations.

The SEC uses what they have called the Tips, Complaints, and Referrals (TCR) system for whistleblowers to report Corporate Fraud & Foreign Corruption by listed US companies.

3️⃣ The Dept. of the Treasury has whistleblower protections specific to the Bank Secrecy Act and Anti-Money Laundering regulations.

Potential whistleblower claims within the framework of the BSA/AML compliance structure are administered by FinCEN (Financial Crimes Enforcement Network) and OFAC (Office of Foreign Assets Control).

4️⃣ In the case of the IRS — An award is made where eligibility is established, and your information leads to tax collection or penalties for violations of internal revenue laws (refer below).

How Blue Ocean Law Group Help You Protect Your Privacy

This blog article provides an overview as well as detailed practical examples of how Blue Ocean Law Group use legal industry-leading cybersecurity measures to protect your privacy + secrets.

Our aim is to raise your cybersecurity awareness so that you can make more educated decisions regarding who you decide to trust to protect your privacy & secrets as well as how you can step up your own cybersecurity game to best protect yourself and your clients/customers (if any).

Contact Us

Regardless, if you would like to provide feedback or have your whistleblower matter investigated and assessed at no charge, please contact us or complete the above contact form.

1️⃣ The False Claims Act [DOJ]

The False Claims Act is described as follows:

"The False Claims Act is an American federal law that imposes liability on persons and companies who defraud governmental programs. It is the federal government's primary litigation tool in combating fraud against the government. The law includes a qui tam provision that allows people who are not affiliated with the government, called "relators" under the law, to file actions on behalf of the government. Wikipedia"

Overall Trends and Analysis

Highest Number of Qui Tam Actions Filed in History [2024]

"Settlements and judgments under the False Claims Act exceeded $2.9 billion in the fiscal year ending Sept. 30, 2024, Principal Deputy Associate Attorney General Benjamin C. Mizer and Principal Deputy Assistant Attorney General Brian M. Boynton, head of the Justice Department’s Civil Division, announced today.

The government and whistleblowers were party to 558 settlements and judgments, the second highest total after last year’s record of 566 recoveries, and whistleblowers filed 979 qui tam lawsuits, the highest number in a single year.

Settlements and judgments since 1986, when Congress substantially strengthened the civil False Claims Act, now total more than $78 billion."

Source: False Claims Act Settlements and Judgments Exceed $2.9B in Fiscal Year 2024 Press Release [Jan 15, 2025]

Triple Damages

The objective is to expose large-scale fraud against the U.S. Federal & State Government Agencies.

Given the seriousness of such matters, damages are tripled, and substantial financial penalties can be enforced per infringement (which can theoretically cause eyewatering sums to be awarded in the judge's discretion).

The DOJ has published a free 28-page Primer about the False Claims Act [Downloadable PDF].

False Claims Act [USA] Fraud Analysis 2025 ➲ Comprehensive Guide

To get a quick grasp on the categories of fraud (including noteworthy examples) that have formed the basis for False Claims Act "Qui Tam" private claims, please read our recent blog article. It also highlights overall trends and analysis, whistleblower evolution, future outlook, pattern analysis and fraud categories to watch.

States with the Equivalent of the Federal False Claims Act

A majority of U.S. states, as well as the District of Columbia and Puerto Rico, have enacted their own versions of the False Claims Act (FCA), modeled after the federal FCA.

These state laws are designed to combat fraud against state and local governments and, in most cases, include "Qui Tam" provisions that allow whistleblowers to bring actions on behalf of the state and share in any recovery.
‍
States with Broad False Claims Acts (Including "Qui Tam" Provisions)
‍
The following states have enacted False Claims Acts that are generally similar to the federal FCA and include qui tam provisions:
‍
• Alaska
• California
• Colorado
• Connecticut
• Delaware
• District of Columbia
• Florida
• Georgia
• Hawaii
• Illinois
• Indiana
• Iowa
• Louisiana
• Maryland
• Massachusetts
• Michigan
• Minnesota
• Montana
• Nevada
• New Hampshire
• New Jersey
• New Mexico
• New York
• North Carolina
• Oklahoma
• Rhode Island
• Tennessee
• Texas
• Virginia
• Washington
• Vermont
• Puerto Rico

Medicaid-Only or Limited Scope Acts
‍
Some states have enacted False Claims Acts that are limited in scope, often applying only to Medicaid or other healthcare-related fraud:
‍
• Louisiana
• Maryland
• Michigan
• New Hampshire
• Oklahoma
• Texas
• Washington
• Wisconsin

States Without a False Claims Act

As of recent years, the following states do not have a state-level False Claims Act or an equivalent statute with a "Qui Tam" provision:
‍
• Alabama
• Alaska
• Arizona
• Idaho
• Kentucky
• Maine
• North Dakota
• Ohio
• Pennsylvania
• South Carolina
• South Dakota
• Vermont
• West Virginia
• Wyoming

States with False Claims Acts but No Qui Tam Provisions
‍
A few states have enacted false claims statutes but do not allow private whistleblower ("Qui Tam") actions.

In these states, only the government may bring an action, though whistleblowers may receive a reward for providing information:
‍
• Arkansas
• Kansas
• Mississippi
• Missouri
• Nebraska
• Oregon
• Utah

Notable Variations:
‍
New York: Its False Claims Act is notably broad, covering tax fraud, which is not typically included under the federal FCA.
‍
California and Illinois: These states have also enacted anti-fraud laws that incentivize whistleblowers to report fraud against private insurers, in addition to government fraud.
‍
Municipalities: Several cities and counties (e.g., New York City, Chicago, Philadelphia, Miami-Dade County) have also enacted local false claims ordinances.

2️⃣ SEC Whistleblower Program: Corporate Fraud + Foreign Bribery

The SEC's whistleblower program was established by Congress to incentivize whistleblowers to report specific, timely and credible information about possible federal securities laws violations.

The Commission is authorized to provide monetary awards to eligible individuals who come forward with high-quality original information that leads to an SEC enforcement action in which over $1 million in sanctions is ordered.

The range for awards is between 10% and 30% of the money collected.

Read the FY24 annual report to Congress and Information About Submitting a Whistleblower Tip.

Online Submission

If you submit your TCR online using a TCR System & Complaint Form, you will receive a notice confirming that your submission has been received successfully and will be provided a submission number for your records.

Submission via Mail

Please note that even if you have submitted information to another government or law enforcement agency or to the news media, you must timely submit your information directly to the SEC in order to be eligible for a whistleblower award.

Until further notice, any tips, complaints, and referrals submitted by mail (including whistleblower Form TCRs) should be sent to the following address:

SEC Office of the Whistleblower (c/o ENF-CPU)
14420 Albemarle Point Place, Suite 102
Chantilly, VA 20151-1750
ATTN: SEC TCR SUBMISSIONS

3️⃣ Dept. of Treasury

FinCEN (Financial Crimes Enforcement Network)

Whistleblower Incentive for Sanctions Non-Compliance & Bank Secrecy Act and Anti-Money Laundering Violations

U.S. Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) maintains a whistleblower incentive program for violations of OFAC-administered sanctions, in addition to violations of the Bank Secrecy Act.

Individuals located in the United States or abroad who provide information may be eligible for awards, if the information they provide leads to a successful enforcement action that results in monetary penalties exceeding $1,000,000.

The Office of Foreign Assets Control (OFAC)

Sanctions Non-Compliance

The Office of Foreign Assets Control ("OFAC") of the US Department of the Treasury administers and enforces economic and trade sanctions based on US foreign policy and national security goals against targeted foreign countries and regimes, terrorists, international narcotics traffickers, those engaged in activities related to the proliferation of weapons of mass destruction, and other threats to the national security, foreign policy or economy of the United States.

OFAC Website

Sanctions List Search

Whistleblower Protection for Dept. of Treasury Employees

MEMORANDUM FOR ALL DEPARTMENT OF THE TREASURY EMPLOYEES

Whistleblowing means disclosing information that you reasonably believe is evidence of:

• a violation of any law, rule or regulation,
• gross mismanagement,
• a gross waste of funds,
• an abuse of authority, or
• a substantial and specific danger to public health or safety.

The Whistleblower Protection Enhancement Act of 2012 was signed into law on November 27, 2012.

The Act strengthens protection for federal employees who report waste, fraud, and abuse in government operations.

It is a prohibited personnel practice for an agency to take, threaten to take, propose, or not take a personnel action because of whistleblowing activities.

You are protected if you make such a disclosure to the Office of Special Counsel, Treasury Office of the Inspector General, Office of Treasury Inspector General for Tax Administration, or Office of the Special Inspector General for the Troubled Asset Relief Program.

You are also protected if you make such a disclosure to other individuals or organizations, provided that the disclosure is not specifically prohibited by law and the information does not have to be kept secret in the interest of national defense or the conduct of foreign affairs.

4️⃣ What Qualifies for an IRS Award?

Internal Revenue Code (IRC) Section 7623 provides for awards to whistleblowers who submit information to the Internal Revenue Service (IRS).

Claims for award that provide specific and credible information regarding tax underpayments or violations of internal revenue laws and that lead to proceeds collected may qualify for an award.

IRC Section 7623(c) defines proceeds as penalties, interest, additions to tax, and additional amounts provided under the internal revenue laws, as well as any proceeds arising from laws for which the IRS is authorized to administer, enforce, or investigate.

This includes criminal fines, civil forfeitures, and violations of reporting requirements.

In general, the IRS will pay an award of at least 15 percent, but not more than 30 percent of the proceeds collected attributable to the information submitted by the whistleblower.

The award percentage decreases for claims based on information from public sources or if the whistleblower planned and initiated the actions that led to the noncompliance.

Awards will be processed as either an IRC Section 7623(a) or 7623(b) award.

To qualify for the IRC Section 7623(b) award program, the whistleblower’s information must relate to an action
where:
‍
- Proceeds in dispute exceed $2,000,000; and
- If the subject of the claim is an individual, the individual’s gross income must also exceed $200,000 for any taxable year subject to such action.
‍
If a submission does not meet the criteria for IRC Section 7623(b) consideration, the IRS will consider it for the discretionary program under IRC Section 7623(a).

The IRS has published a free 5-page Primer about the IRS Whistleblower Claim Process [Downloadable PDF].

Next Steps

Assuming that you have obtained compelling hard evidence within the scope of your employment or dealings, or can clearly articulate how the fraud is being perpetuated, our team will review your case and provide an honest and confidential assessment at no charge.

If you have strong prospects of making a winning claim, your matter could be taken on a no-win, no-fee contingency basis, for our legal team to prepare and file a sealed private claim against the wrongdoers.

A small percentage of the best "Qui Tam" claims are taken over and litigated or negotiated towards a settlement by the U.S. Government.

WhistleblowerShield.law or .ai ➲ We need your Vote!

Once the Legal Wizard has reached maturity, our intention is to spin-off the Whistleblower Shield + Reward ➲ Legal Wizard [USA]* on to its own website and webapp using one of the following domains as the primary domain name.

Please let us have your vote regarding which domain you prefer by clicking your preferred link.

As of 17 May 2025, the top contenders by direct search volume (without any marketing) are .com, .lawyer, .attorney and .law

The popularity, as evidenced by the number of clicks/votes, will be added in 7 days' time (i.e., next Monday).

Vote 1️⃣ WhistleblowerShield.ai;

254 unique visitors in the last 7 days.

Note: We are likely to incorporate the use of AI at a later date;

Vote 2️⃣ WhistleblowerShield.me;

224 unique visitors in the last 7 days.

Vote 3️⃣ WhistleblowerShield.legal and Whistleblower.legal;

121 and 141 unique visitors in the last 2 days [New].

Vote 4️⃣ WhistleblowerShield.lawyer;

549 unique visitors in the last 7 days.

Vote 5️⃣ WhistleblowerShield.law; or

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716 unique visitors in the last 7 days.

IMPORTANT NOTICE: Ethics & Compliance Disclaimers

The information you obtain at this site is not, nor is it intended to be, legal advice.

Do not act or rely upon any information on this website without seeking the advice of an attorney.

You should consult an attorney for advice regarding your individual situation.

We invite you to contact us and welcome your calls, letters and electronic mail.

Contacting us does not create an attorney-client relationship until a formal agreement is reached.

Please do not send any confidential information to us until such time as an attorney-client relationship has been established.

Our attorneys are licensed to practice only in the jurisdictions listed in their biographies.

Past results do not guarantee future outcomes.

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*This Legal Wizard is "Under Construction".

‍As is our established practice, we have published this landing webpage whilst we are only in the initial stages (that is, the legal wizard itself is under construction).
‍
We encourage you to check back regularly, and let us know if our Whistleblower Shield + Reward ➲ Legal Wizard [USA]* is of interest to you so we can gauge the level of market demand.

Intellectual Property Rights Notice

This Whistleblower Shield + Reward ➲ Legal Wizard [USA] has been designed and developed with care by James D. Ford | ⚖️ Principal Solicitor of Blue Ocean Law Group.

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This Legal Wizard was last updated on 20 May 2025.

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