{"abstract":"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).","action":"Final rule; correction.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2025/07/18/2025-13561.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"301","title":26}],"citation":"90 FR 33895","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These corrections are effective on July 18, 2025.","disposition_notes":null,"docket_ids":["TD 10030"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2025-07-18","updated_at":"2025-07-18T09:57:30.606-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2022-0017-0016","allow_late_comments":false,"id":"IRS-2022-0017-0016","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2022-0017","title":"Resolution of Federal Tax Controversies by the Independent Office of Appeals (REG-125693-19)"}],"document_number":"2025-13561","effective_on":"2025-07-18","end_page":33895,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2025/07/18/2025-13561.xml","html_url":"https://www.federalregister.gov/documents/2025/07/18/2025-13561/resolution-of-federal-tax-controversies-by-the-independent-office-of-appeals-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2025-13561?publication_date=2025-07-18","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2025-07-18/2025-13561/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":240,"last_updated":"2026-10-23 16:15:07 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-07-18/pdf/2025-13561.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-13561.pdf?1752756322","publication_date":"2025-07-18","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2025/07/18/2025-13561.txt","regulation_id_number_info":{"1545-BP72":{"issue":"202410","html_url":"https://www.federalregister.gov/regulations/1545-BP72/appeals-resolution-of-certain-federal-tax-controversies-without-litigation","title":"Appeals Resolution of Certain Federal Tax Controversies Without Litigation","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202410&RIN=1545-BP72&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BP72"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BP72/appeals-resolution-of-certain-federal-tax-controversies-without-litigation","title":"Appeals Resolution of Certain Federal Tax Controversies Without Litigation"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2022-0017","supporting_documents_count":0,"docket_id":"IRS-2022-0017","document_id":"IRS-2022-0017-0016","regulation_id_number":"1545-BP72","title":"Resolution of Federal Tax Controversies by the Independent Office of Appeals (REG-125693-19)","checked_regulationsdotgov_at":"2025-07-19T16:55:03Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":33895,"subtype":null,"title":"Resolution of Federal Tax Controversies by the Independent Office of Appeals; Correction","toc_doc":"Resolution of Federal Tax Controversies by the Independent Office of Appeals; Correction","toc_subject":null,"topics":[],"type":"Rule","volume":90}