A Labor Department final rule adopting the procedures and time frames for handling employee retaliation complaints under the Taxpayer First Act became effective Monday.
The Taxpayer First Act, enacted July 1, 2019, protects employees who report or assist in an investigation regarding underpayment of taxes or potential violations of Internal Revenue Service laws or any federal law relating to tax fraud. The act also protects employees who assist in any action taken by the IRS relating to those issues, the DOL said.
Under the act, workers are protected from retaliation for any role they played in providing information, assisting in an investigation or testifying “regarding underpayment of tax or any conduct which you reasonably believe violates internal revenue laws or any provision of federal law relating to tax fraud.”
The Occupational Health and Safety Administration enforces the whistleblower provisions of more than 20 statutes protecting employees who report violations of various workplace laws related to safety and health, health insurance reform, securities, tax, criminal antitrust and anti-money laundering and other areas.
Actions considered by the government to be retaliation can include:
- Firing or laying off
- Blacklisting
- Demoting
- Denying overtime or promotion
- Disciplining
- Denying benefits
- Failing to hire or rehire
- Intimidation
- Reassignment affecting promotion prospects
- Reducing pay or hours
- Making threats.
Employees, for their part, must file a complaint with the Labor Department within 180 days after learning about the retaliatory action against them.
