Rule2025-13561
Resolution of Federal Tax Controversies by the Independent Office of Appeals; Correction
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
July 18, 2025
Effective
July 18, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document contains corrections to Treasury Decision 10030 published in the Federal Register on Wednesday, January 15, 2025. Treasury Decision 10030 provides guidance on the resolution of Federal tax controversies by the IRS Independent Office of Appeals (Appeals) under the Taxpayer First Act of 2019 (TFA).
Full Text
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<title>Federal Register, Volume 90 Issue 136 (Friday, July 18, 2025)</title>
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[Federal Register Volume 90, Number 136 (Friday, July 18, 2025)]
[Rules and Regulations]
[Page 33895]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-13561]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[TD 10030]
RIN 1545-BP72
Resolution of Federal Tax Controversies by the Independent Office
of Appeals; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final rule; correction.
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SUMMARY: This document contains corrections to Treasury Decision 10030
published in the Federal Register on Wednesday, January 15, 2025.
Treasury Decision 10030 provides guidance on the resolution of Federal
tax controversies by the IRS Independent Office of Appeals (Appeals)
under the Taxpayer First Act of 2019 (TFA).
DATES:
Effective date: These corrections are effective on July 18, 2025.
Applicability date: The regulations in Sec. Sec. 301.7803-2 and
301.7803-3 apply to all requests for consideration by Appeals that are
received on or after February 14, 2025.
FOR FURTHER INFORMATION CONTACT: Joshua P. Hershman at (202) 317-4311
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 10030) subject to these corrections are
issued under section 7805(a) of the Internal Revenue Code.
Correction of Publication
Accordingly, FR Doc. 2025-00426 (TD 10030), appearing on pages 3645
in the Federal Register on Wednesday, January 15, 2025, is corrected as
follows:
1. On page 3648, in the first column, in the first full paragraph,
the fifth line from the top of the paragraph is corrected to read:
``more detail in sections I.D.11. and 12.''.
2. On page 3648, in the second column, in the first partial
paragraph, in the eighth line from the bottom of the paragraph, the
language ``Anti-Injunction'' is removed and the language ``Anti-
Injunction Act'' is added in its place.
3. On page 3652, in the second column, in the first full paragraph,
the third line from the bottom of the paragraph is corrected to read:
``I.D.11. of this Summary of Comments''.
4. On page 3655, in the first column, in the last partial
paragraph, the fifth line from the top of the paragraph is corrected to
read: ``court decisions. See section I.D.11. of''.
Oluwafunmilayo A. Taylor,
Chief, Publications and Regulations Section, Associate Chief Counsel
(Procedure and Administration).
[FR Doc. 2025-13561 Filed 7-17-25; 8:45 am]
BILLING CODE 4830-01-P
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</html>Indexed from Federal Register on July 18, 2025.
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