The largest payout ever given to an informant, the $104 million awarded to Birkenfeld were part of the IRS’s whistleblower program, which rewards informants up to 30 percent of collected funds and fines from pursued claims. Around the time of the award, the IRS was seeking to shrink potential whistleblowers’ payout, which drew fierce criticism from a number of lawmakers. The IRS program, which was revamped in 2006 to offer higher rewards and incentives, was created to encourage informants to come forward with allegations of potential wrongdoings in an effort to help the agency recover an estimated $100 billion a year of underpaid taxes. 

Labeling is a social construct.  Words derive their strength only from the power given to them by people, but the implication of an empathetic void or even malicious intent for fellow members of society elicits a visceral and very human response from target and spectator alike.  It is used by varying entities consciously and unconsciously, offensively and defensively, but on all fronts requires little effort to create, is self-sustaining and occurs virtually unnoticed.