OSHA to Handle Retaliation Complaints Under Taxpayer First Act

Sept. 12, 2019

The Taxpayer First Act protects employees who provide tax-related employer information to the IRS.

OSHA's Whistleblower Program has been extended to include worker retaliation complaints under the Taxpayer First Act (TFA).

Under the law that was enacted on July 1, the agency will investigate complaints of retaliation against employees for providing information regarding underpayment of tax; violations of internal revenue laws; or violations of federal law relating to tax fraud to the Internal Revenue Service (IRS), another federal entity listed in the statute, a supervisor, or any other person working for the employer who has the authority to investigate, discover, or terminate misconduct.

The TFA also prohibits retaliation against employees for testifying, assisting, or participating in any administrative or judicial action taken by the IRS relating to an alleged underpayment of tax, violation of internal revenue law, or violation of federal law relating to tax fraud.

OSHA will process TFA whistleblower complaints using procedures under the Wendell H. Ford Aviation Investment and Reform Act for the 21^st Century (AIR21), 49 U.S.C. § 42121, until an interim final rule is issued.

OSHA’s Whistleblower Protection Program enforces the whistleblower provisions of more than 20 whistleblower statutes protecting employees from retaliation for reporting violations of various workplace safety and health, airline, commercial motor carrier, consumer product, environmental, financial reform, food safety, health insurance reform, motor vehicle safety, nuclear, pipeline, public transportation agency, railroad, maritime, securities, and tax laws, and for engaging in other related protected activities. For more information, visit www.whistleblowers.gov.

About the Author

EHS Today Staff

EHS Today's editorial staff includes:

Dave Blanchard, Editor-in-Chief: During his career Dave has led the editorial management of many of Endeavor Business Media's best-known brands, including IndustryWeek, EHS Today, Material Handling & Logistics, Logistics Today, Supply Chain Technology News, and Business Finance. In addition, he serves as senior content director of the annual Safety Leadership Conference. With over 30 years of B2B media experience, Dave literally wrote the book on supply chain management, Supply Chain Management Best Practices (John Wiley & Sons, 2021), which has been translated into several languages and is currently in its third edition. He is a frequent speaker and moderator at major trade shows and conferences, and has won numerous awards for writing and editing. He is a voting member of the jury of the Logistics Hall of Fame, and is a graduate of Northern Illinois University.

Adrienne Selko, Senior Editor: In addition to her roles with EHS Today and the Safety Leadership Conference, Adrienne is also a senior editor at IndustryWeek and has written about many topics, with her current focus on workforce development strategies. She is also a senior editor at Material Handling & Logistics. Previously she was in corporate communications at a medical manufacturing company as well as a large regional bank. She is the author of Do I Have to Wear Garlic Around My Neck?, which made the Cleveland Plain Dealer's best sellers list.

Nicole Stempak, Managing Editor: Nicole Stempak is managing editor of EHS Today and conference content manager of the Safety Leadership Conference.