One of the critical elements of the IRS whistleblower law (26 USC 7623) is the provision — (7623(b)(4)) — that allows the whistleblower to go to Tax Court for review of an IRS decision on their case. By providing that whistleblowers can go to Tax Court – Congress ensured that whistleblowers are not at the mercy of the IRS as to receiving an award. 

IRS | Dean Zerbe, Tax Court, private right of action