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Data / Federal rules / 2025-22825

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

The Alcohol and Tobacco Tax and Trade Bureau published this proposed rule in the Federal Register on December 15, 2025. Comments closed on January 14, 2026.

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What the agency says

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.

Key facts

Document number
2025-22825
Type
Proposed rule
Action
Notice of proposed rulemaking
Agency
Treasury Department; Internal Revenue Service; Alcohol and Tobacco Tax and Trade Bureau
Published
December 15, 2025
Comments due
January 14, 2026
Dates
Written or electronic comments and requests for a public hearing must be received by January 14, 2026.
Docket
REG-110519-25
Regulation ID (RIN)
1545-BR65
Code of Federal Regulations
26 CFR 301; 27 CFR 70
Topics
Administrative practice and procedure; Claims; Employment taxes; Estate taxes; Excise taxes; Freedom of information; Gift taxes; Income taxes; Penalties; Reporting and recordkeeping requirements; Surety bonds
Pages
5

The document on federalregister.gov PDF

Other documents from the Alcohol and Tobacco Tax and Trade Bureau

Everything from the Alcohol and Tobacco Tax and Trade Bureau · Rules on administrative practice and procedure · Rules on claims · Rules on employment taxes · Published in December 2025

Read from the Federal Register API, last updated 2026-10-24. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.