Not a new program at all. This has been going on for years. Make a deal with the IRS at your own risk. I have seen several published cases where the IRS backed out on the deal saying there was no contract. Plus the whistle blower has to go through his or her own audit before they will be paid.
I am sure some people have collected by being a rat but you deal with the devil at your own risk.
"Never invite the Man into your life..."