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

Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of the Treasury Internal Revenue Service 26 CFR Part 301 [TD 10030] RIN 1545-BP72 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final rule; correction. SUMMARY: 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). DATES: Effective date: These corrections are effective on July 18, 2025. Applicability date: The regulations in §§ 301.7803-2 and 301.7803-3 apply to all requests for consideration by Appeals that are received on or after February 14, 2025. FOR FURTHER INFORMATION CONTACT: Joshua P. Hershman at (202) 317-4311 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The final regulations (TD 10030) subject to these corrections are issued under section 7805(a) of the Internal Revenue Code. Correction of Publication Accordingly, FR Doc. 2025-00426 (TD 10030), appearing on pages 3645 in the Federal Register on Wednesday, January 15, 2025, is corrected as follows: 1. On page 3648, in the first column, in the first full paragraph, the fifth line from the top of the paragraph is corrected to read: “more detail in sections I.D.11. and 12.”. 2. On page 3648, in the second column, in the first partial paragraph, in the eighth line from the bottom of the paragraph,…