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Comment ClosedIRS· Internal Revenue ServiceProposed RuleIRS-2025-0533

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

Introduced December 15, 2025Comment period ends January 15, 2026View on regulations.gov ↗

What This Means

The IRS is updating regulatory references to reflect reorganizations at the Department of Justice and the Internal Revenue Service. This appears to be a technical cleanup of outdated references in tax regulations.

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Details

TypeFederal Regulation
AgencyIRS · Internal Revenue Service
DocketIRS-2025-0533
Regulations.gov IDIRS-2025-0533-0001
IntroducedDecember 15, 2025
Comment DeadlineJanuary 15, 2026