IRS and DOJ Regs Get Rearranged for Clarity
Published Date: 2/13/2026
Proposed Rule
Summary
The government is updating rules to match recent changes in how the Department of Justice and the IRS are organized. This means some official references in tax and legal documents will be fixed to point to the right places. These updates won’t cost anyone extra or change deadlines, but they’ll keep things clear and running smoothly.
No Economic Impacts Identified for this Document
Your PRIA Score
Personalized for You
How does this regulation affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this federal register document and every other regulation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Key Dates
Department and Agencies
Related Federal Register Documents
2025-22825 — Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue Service
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!
2025-18278 — Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
If you earn tips at work, these new rules show which jobs count as tip-earning and explain what counts as 'qualified tips' for tax deductions. The changes apply to tips received up to December 31, 2024, helping workers and employers know exactly what tips can lower their taxes. Get ready to keep better track of your tips and maybe save some money when tax time rolls around!
2025-02251 — Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Hearing Cancellation
If you run an unincorporated organization, new rules are coming to help you skip some tricky partnership tax laws. These changes explain how to make that election properly, so you don’t get caught in confusing tax stuff. No extra fees or deadlines yet, but keep an eye out for updates to stay ahead!
2026-09941 — Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers; Hearing
The IRS is planning new rules that let brokers send digital asset sale statements electronically instead of on paper. This change affects brokers and anyone buying or selling digital assets, making tax reporting faster and easier. A public hearing is set for July 8, 2026, but only if people sign up by May 28, 2026, so don’t miss your chance to speak up!
2026-09916 — Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Methyl Methacrylate-ethyl Methacrylate-methacrylic Acid Copolymer in a Styrene Solution (x=75.76, y=8.46, z=1, s=168.4); Hearing
The IRS is holding a phone hearing on June 18, 2026, to decide if a special chemical called methyl methacrylate-ethyl methacrylate-methacrylic acid copolymer in a styrene solution should be added to the list of substances taxed under the Superfund program. Companies dealing with this chemical might see new tax rules if it’s added. People who want to speak at the hearing must send their topics by June 4, or the hearing will be canceled.
2026-09479 — Excepted Fertility Benefits
The government is proposing new rules to create a special category for fertility benefits that don’t have to follow all the usual health insurance rules. This change affects employers and health plans offering fertility help, making it easier and more flexible to provide these benefits. If you want to share your thoughts, you have until July 13, 2026, to comment—this could impact how much fertility care costs and how it’s covered.
Previous / Next Documents
Previous: 2026-02987 — Modification of Class D and Class E Airspace; Palm Springs International Airport, Palm Springs, CA
The FAA wants to update the airspace rules around Palm Springs International Airport to make flying safer and smoother for pilots using instruments or flying by sight. These changes affect pilots and air traffic controllers and include fixing some legal details about the airspace. If you have thoughts, you need to share them by March 30, 2026, and there’s no cost to the public for these updates.
Next: C1-2025-22995 — Fisheries of the Exclusive Economic Zone Off Alaska; Bering Sea and Aleutian Islands; 2026 and 2027 Harvest Specifications for Groundfish
The government updated fishing rules for Alaska’s Bering Sea and Aleutian Islands for 2026 and 2027, focusing on how much groundfish can be caught. Fishermen and fishing companies will see changes in fish limits and must apply by November 1, 2026, to join certain fishing programs. These updates help keep fish populations healthy while supporting the fishing industry’s future.