Proposed regulations: Updating regulation references to reflect reorganizations at DOJ and IRS

The U.S. Treasury Department and IRS—along with the Alcohol and Tobacco Tax and Trade Bureau (TTB)—today released proposed regulations that would update points of contact within the Department of Justice (DOJ) and the IRS due to a reorganization within the DOJ (read TaxNewsFlash).  

Proposed changes include:

• Updating references to the "Assistant Attorney General for the Tax Division of the Department of Justice" to reflect the new structure:
  • Civil matters will be supervised by the "Assistant Attorney General for the Civil Division of the Department of Justice.”
  • Criminal matters will be supervised by the "Assistant Attorney General for the Criminal Division of the Department of Justice.”
• Amending IRS contact points for administrative claims:
  • References to "Area Director, Attn: Compliance Technical Support Manager" will be updated to “Collection Advisory Group of the area in which the taxpayer currently resides.”
  • References to "Chief, Local Insolvency Unit" will be updated to "Centralized Insolvency Operation."
• Updating references to actions under Bankruptcy Code section 362(h) contained in sections 301.7430-1(e) and 301.7433-2(a) of the Treasury regulations to reflect the revision to the Bankruptcy Code under the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (BAPCPA).

Comments and requests for a public hearing are due by January 14, 2026.