IRSProposed Rule

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

Finance & BankingOther

Summary

The IRS is updating its rules to reflect recent changes in how the Department of Justice and the IRS have reorganized their internal departments. This is essentially a housekeeping measure that updates references in tax regulations to point to the correct offices and departments, ensuring that taxpayers and tax professionals know which IRS and Justice Department offices to contact for various tax matters.

Key Points

  • 1The IRS and Department of Justice have reorganized some of their internal divisions, and this regulation updates all the outdated references in tax rules to reflect those changes
  • 2This affects how taxpayers and tax professionals know which office to contact for specific issues like disputes, compliance, or legal matters
  • 3The changes are mostly administrative and don't alter what taxes people owe or what rights they have—it's just making sure the paperwork points to the right departments
  • 4This is a proposed rule, meaning the IRS is taking public feedback before finalizing the changes
  • 5The regulation ensures that tax regulations remain accurate and prevents confusion when people need to interact with the IRS or Justice Department

Key Dates

Published

February 13, 2026

This summary is for informational purposes only. It may not capture all nuances of the regulation. Always refer to the official text for authoritative information.

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