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Notice 2025-36: 83 items of IRB guidance obsoleted in accordance with Executive Order 14219

“Extraneous and unnecessary” guidance obsoleted in accordance with “deregulatory” executive order

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July 3, 2025

The IRS today released Notice 2025-36 obsoleting 83 pieces of guidance previously published in the Internal Revenue Bulletin (IRB) in accordance with Executive Order 14219, which directs agency heads to review their regulations and other guidance and eliminate those deemed overbearing or burdensome.

The notice states that the Treasury Department and IRS anticipate revoking or obsoleting additional similar items of guidance in the near future.

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