Taxpayers Against Fraud Education Fund, The False Claims Act Legal Center (TAF), is a nonprofit public interest organization dedicated to combating fraud against the Federal Government through the promotion and use of the federal False Claims Act and its qui tam provisions.

Qui tam is a unique mechanism in the law that allows persons and entities with evidence of fraud against federal programs or contracts to sue the wrongdoer on behalf of the Government. The qui tam provisions include strong incentives both to report fraud against the Government and to participate in the resulting litigation.

The False Claims Act explicitly excludes tax fraud.  Section 3729(e) states that the Act “does not apply to claims, records, or statements made under the Internal Revenue Code.”  That said, there is a new IRS Whistleblower law, separate from the Federal False Claims Act, which provides for up to triple damages and whistleblower awards of 15 to 30 percent of the amount recovered. To file under this section of the law, however, the tax, penalties, interest, and additions in dispute must total a sum in excess of $2,000,000.  To report tax fraud for sums less than this amount, call the IRS Fraud Hotline at 1-800-366-4484 or see the IRS web site form.

Overall, qui tam actions have returned over $20 billion to the Government since Congress amended the False Claims Act in 1986.


TAF's Mission

TAF's mission is both activist and educational. Established in 1986, TAF serves to:

(1) Inform and educate the general public, the legal community, government officials, the media, and other interested groups about the False Claims Act and its qui tam provisions;

(2) Contribute to understanding of the Act's nature, workings, and critical importance to the public interest;

(3) Vigorously defend against any attempts to repeal or weaken the Act;

(4) Facilitate meritorious qui tam suits;

(5) Advance public and government support for qui tam;

(6) Document the public policy value and the intellectual and legal foundation of the Act, and its qui tam provisions in particular.

TAF works directly with qui tam plaintiffs and their attorneys to develop and successfully litigate qui tam cases. When a prospective qui tam plaintiff brings information about fraud against the Government to TAF, the information is evaluated to determine whether it appears to support a meritorious FCA case. TAF treats all such contacts as confidential. In furtherance of its mission, TAF has sometimes served as a co-plaintiff or supported FCA cases in other ways.

As part of its public outreach, TAF promotes and disseminates information concerning the False Claims Act and qui tam. TAF publishes the False Claims Act and Qui Tam Quarterly Review which provides an overview of case decisions, settlements, and other developments under the Act. In addition, TAF has established an information network to assist counsel in their efforts to provide effective representation to qui tam plaintiffs.

TAF also files amicus briefs on important legal and policy issues in FCA cases, writes articles about the Act and qui tam, and has provided testimony to Congress. On a regular basis, TAF responds to inquiries from journalists and government officials as well as the general public.

TAF holds regular conferences for relators' counsel, and also publishes reports from time to time about various aspects of the FCA.

TAF is based in Washington, D.C., where a staff of attorneys and other professionals is available to assist anyone interested in the False Claims Act and qui tam.

For more information about the False Claims Act or TAF, or if you are interested in pursuing a qui tam lawsuit, call TAF at 202-296-4826 or 1-800-US-FALSE (1-800-873-2573).

Note: TAF has extensive expertise in the False Claims Act and qui tam, but it is not a law firm and does not represent outside clients or provide legal advice.