{"abstract":"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.","action":"Notice of proposed rulemaking.","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"},{"raw_name":"Alcohol and Tobacco Tax and Trade Bureau","name":"Alcohol and Tobacco Tax and Trade 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-0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-12-15/pdf/2025-22825.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-22825.pdf?1765547124","publication_date":"2025-12-15","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2025/12/15/2025-22825.txt","regulation_id_number_info":{"1545-BR65":{"issue":"202504","html_url":"https://www.federalregister.gov/regulations/1545-BR65/updating-regulation-references-to-department-of-justice-tax-division-","title":"UPDATING REGULATION REFERENCES TO DEPARTMENT OF JUSTICE TAX DIVISION ","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202504&RIN=1545-BR65&operation=OPERATION_EXPORT_XML","priority_category":"Routine and Frequent"}},"regulation_id_numbers":["1545-BR65"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BR65/updating-regulation-references-to-department-of-justice-tax-division-","title":"UPDATING REGULATION REFERENCES TO DEPARTMENT OF JUSTICE TAX DIVISION "},"comments_count":2,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2025-0533","supporting_documents_count":0,"docket_id":"IRS-2025-0533","document_id":"IRS-2025-0533-0001","regulation_id_number":"1545-BR65","title":"Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue Service (REG-110519-25)","checked_regulationsdotgov_at":"2026-01-18T12:55:05Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":57937,"subtype":null,"title":"Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue Service","toc_doc":"Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service","toc_subject":null,"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"],"type":"Proposed Rule","volume":90}