Government Spends Resources Updating Its Own Phone Book
Published Date: 12/15/2025
Proposed Rule
Summary
The IRS and Department of Justice are updating their contact info in official rules because of recent reorganizations. This change affects taxpayers who need to send claims or communicate about tax issues, making sure their messages reach the right people. Comments on these updates are open until January 14, 2026, and there’s no cost impact—just smoother communication ahead!
Analyzed Economic Effects
4 provisions identified: 3 benefits, 1 costs, 0 mixed.
Limits on Administrative Damage Claims
When filing an administrative claim for damages for unauthorized collection actions or bankruptcy-related violations, the claim amount is limited to the lesser of $1,000,000 (or $100,000 in the case of negligence) or actual direct economic damages. The regulation text reflecting these limits applies on or after December 15, 2025 (see 26 CFR 301.7433-1(e) and 301.7433-2(e)(1)).
DOJ Tax Contact Updated (Civil vs Criminal)
If you need to send checks or disclosures to the Department of Justice in tax-related matters, the rules now direct civil issues to the Assistant Attorney General for the Civil Division and criminal tax matters to the Assistant Attorney General for the Criminal Division. These changes take effect on or after December 15, 2025 and update 26 CFR 301.6402-2, 301.6103(h)(2)-1, and 27 CFR 70.123 so communications are routed to the appropriate Assistant Attorney General.
Where to Send IRS Administrative Claims
If you file an administrative claim for damages for certain unauthorized collection actions or for relief related to bankruptcy stay/discharge issues, you must send the claim in writing to the Collection Advisory Group of the area where you live or to the Centralized Insolvency Operation as specified. These routing changes take effect on or after December 15, 2025 and replace prior directions to an "Area Director, Attn: Compliance Technical Support Manager" and to the "Chief, Local Insolvency Unit."
Bankruptcy Code Reference Updated to 362(k)
References to Bankruptcy Code section 362(h) in the regulations are updated to section 362(k) to reflect the recodification under the BAPCPA; this affects exhaustion-of-remedies and related procedures for actions involving automatic-stay or discharge violations. The updated references take effect on or after December 15, 2025 and appear in 26 CFR 301.7430-1 and 301.7433-2.
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Key Dates
Department and Agencies
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