Treasury Department Final Rule

2025-13561: Resolution of Federal Tax Controversies by the Independent Office of Appeals; 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).

The agency’s own summary, as published.

The rule, in full

387 words as published, July 18, 2025. View the original →

Federal Register, Volume 90 Issue 136 (Friday, July 18, 2025) [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 [www.gpo.gov] [FR Doc No: 2025-13561] ======================================================================= ----------------------------------------------------------------------- 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. -----------------------------------------------------------------------

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

What this changes

Amends 1 part of the Code of Federal Regulations — the standing rules this notice rewrites.

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