1. Short title This Act may be cited as the IRS Whistleblower Program Improvement Act of 2023 . 2. Standard and scope of review of whistleblower award determination (a) In general Paragraph (4) of section 7623(b) of the Internal Revenue Code of 1986 is amended— (1) by striking appealed to and inserting reviewed by ; and (2) by adding at the end the following: Any review by the Tax Court under the preceding sentence shall be de novo and shall be based on the administrative record established at the time of the original determination and any additional newly discovered or previously unavailable evidence. . (b) Conforming amendment The heading of paragraph (4) of section 7623(b) of the Internal Revenue Code of 1986 is amended by striking Appeal and inserting Review . (c) Effective date The amendments made by this section shall apply to cases under section 7623(b)(4) of the Internal Revenue Code of 1986 which are pending on, or filed on or after, the date of the enactment of this Act. 3. Exemption from sequestration (a) In general Section 255 of the Balanced Budget and Emergency Deficit Control Act of 1985 ( 2 U.S.C. 905 ) is amended— (1) by redesignating subsection (k) as subsection (l)