Yes.  You can't collect the reward until IRS collects from the tax cheater.

The IRS pays about 8% of the first $100,000 it collects from a tax cheater and about 1% of the balance.  The identities of informers is classified information.  It is said that the IRS doe not give informers top priority.

Informers can use Form 211, however, it is said that IRS usually will investigate the informer as well as the tax cheater.

This Tax Code information has been provided by www.taxeswilltravel.com  For legal explanation of the above article, visit: http://www.irs.gov