Home / Agencies / Treasury / 2025-13561
Final Rule

Resolution of Federal Tax Controversies by the Independent Office of Appeals; Correction

Agency
Treasury
Document Number
2025-13561
Published
July 18, 2025
Effective Date
July 18, 2025

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).

Federal Register Source

This document is published by the Office of the Federal Register, National Archives and Records Administration. Access the full regulatory text, preamble, and docket comments below.

View Full Text on FederalRegister.gov →

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Frequently Asked Questions

What is the 2025-13561 Federal Register document?
Document 2025-13561 is a Final Rule published by the Department of the Treasury in the Federal Register on July 18, 2025, with an effective date of July 18, 2025. 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). View the original at https://www.federalregister.gov/documents/2025/07/18/2025-13561/resolution-of-federal-tax-controversies-by-the-independent-office-of-appeals-correction.
Is document 2025-13561 an economically significant rule?
No. Document 2025-13561 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.

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