They do have limits. I am not able to comment to a full extent as to what those limits are. Most of them have to do with how involved the informant is in the particular tax avoidance work or the tax evasion. If they are involved and personally benefiting then there are limits on what kind of awards can be paid out. But again, this is another policy decision that should be made. The only example that comes to mind in the criminal context, which is different than the civil tax avoidance context, is that there is a balancing that takes place between how information or evidence is obtained and how it should be used against a particular individual. This may be a situation where a similar type of balancing, perhaps with some overarching rules, would be useful.
