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Proposed Rule2025-22825

Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue Service

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
December 15, 2025

Issuing agencies

Treasury DepartmentInternal Revenue ServiceAlcohol and Tobacco Tax and Trade Bureau

Abstract

This document contains proposed regulations that would update points of contact within the Department of Justice and the IRS. The proposed regulations are necessary to reflect a reorganization within the Department of Justice to identify new points of contact for matters involving the internal revenue laws. The proposed regulations would also update points of contact at the IRS for administrative claim submissions from taxpayers seeking civil damages for certain unauthorized collection actions or awards of administrative costs with respect to certain administrative proceedings.

Indexed from Federal Register on December 15, 2025.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.