The Internal Revenue Service's annual report to Congress on its whistle-blower program revealed that most whistle-blower claims processed in 2012 were under the old, discretionary whistle-blower law -- not the new law, which requires the IRS to pay a percentage of collected proceeds when a whistle-blower provides information that substantially contributes to the collection of tax or other amounts. The IRS also identified several issues that need to be addressed in the new whistle-blower statute.