2025-20291Notice

IRS Probes Hassle of Taxing Imported Goods Under Superfund Rules

Published Date: 11/19/2025

Notice

Summary

The IRS wants your thoughts on how hard it is to ask if certain imported substances should be taxed or not under Superfund rules. This affects businesses dealing with these substances and could change how paperwork is handled, possibly saving time and money. Make sure to send your comments by January 20, 2026, to help shape the process!

Analyzed Economic Effects

2 provisions identified: 0 benefits, 2 costs, 0 mixed.

Paperwork Burden: 75 Hours Per Respondent

The IRS estimates this information collection will affect 1,000 respondents, with each respondent spending about 75 hours, for a total estimated annual burden of 75,000 hours. This submission is a renewal (no changes to the previously approved burden), and the IRS is requesting public comments by January 20, 2026.

Exclusive IRS Petition Procedures for Importers

If you are an importer, exporter, or other interested person, you must use the exclusive procedures in Revenue Procedure 2022-26 (as modified by Revenue Procedure 2023-20) to ask the IRS to add or remove a substance from the taxable substances list under Internal Revenue Code section 4672(a). The revenue procedure defines the official way to file these petitions.

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Key Dates

Published Date
Comments Due
11/19/2025
1/20/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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