I can't vouch for the IRS, but I work for a company that receives tips that some of our franchisees are acting improperly. The tips that are taken the most seriously are ones with a lot of evidence; that seem truthful. If it seems like it's an employee who just got fired and is getting back at his boss by bad mouthing him, its not going to be taken as seriously as one that includes specific examples of wrongdoing.
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