Rejections and denials.

(3) Rejections and denials. If the Whistleblower Office rejects a claim for award under section 7623(a), pursuant to 301.7623-1(b) or (c), or if the IRS either did not proceed based on information provided by the whistleblower, as defined in 301.7623-2(b), or did not collect proceeds, as defined in 301.7623-2(d), then the Whistleblower Office will not apply the rules of paragraphs (b)(1) or (2) of this section. The Whistleblower Office will provide written notice to the whistleblower of the rejection or denial of any award and, in the case of a rejection, the written notice will state the basis for the rejection.


26 CFR § 301.7623-3

Scoping language

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