; and (2) by inserting after subsection (j) the following: (k) Awards to whistleblowers An award authorized under section 7623 of the Internal Revenue Code of 1986 shall be exempt from reduction under any order issued under this part. . (b) Applicability The amendment made by this section shall apply to any sequestration order issued under the Balanced Budget and Emergency Deficit Control Act of 1985 ( 2 U.S.C. 900 et seq. ) after December 31, 2022. 4. Whistleblower privacy protections (a) In general Paragraph (6) of section 7623(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (D) Whistleblower anonymity before the Tax Court Notwithstanding sections 7458 and 7461, the Tax Court shall grant a whistleblower’s request to proceed anonymously before the Court for all proceedings under this section absent a finding by the Tax Court that a heightened societal interest exists for disclosing the whistleblower’s identity, exceeding the normal interest in knowing a petitioner's identity. Should the Tax Court find that such a heightened societal interest exists, such interest shall be balanced against the potential harm disclosure could cause to the whistleblower. . (b) Effective date The amendments made by this section shall apply to petitions filed with the Tax Court which are pending on, or filed on or after, the date of the enactment of this Act. 5. Modification of IRS whistleblower report (a) In general Section 406(c) of division A of the Tax Relief and Health Care Act of 2006 is amended by striking such use, in paragraph (1) and inserting such use (which shall include a list and descriptions of the top tax avoidance schemes, not to exceed 10, disclosed by whistleblowers during such year), . (b) Effective date The amendment made by this section shall apply to reports the due date for which are after the enactment of this Act. 6. Interest on whistleblower awards (a) In general Section 7623(b) of the Internal Revenue Code of 1986 is amended by redesignating