IRS Proposed Rule: Update Regulation References Due to Reorganizations

IRS Rules & Proposed Rules

Published February 13th, 2026

Detected February 26th, 2026

Summary

The IRS and the Alcohol and Tobacco Tax and Trade Bureau have issued a proposed rule to update IRS regulation references to reflect recent reorganizations within the Department of Justice and the IRS. This document serves as a correction to a previously published version.

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What changed

This proposed rule, issued by the IRS and the Alcohol and Tobacco Tax and Trade Bureau, aims to update existing IRS regulations by correcting references to reflect reorganizations within the Department of Justice and the IRS itself. This specific publication is a correction to a document that was originally published on December 15, 2025. The primary goal is to ensure regulatory text accurately reflects the current departmental structures.

As this is a proposed rule focused on updating outdated references due to internal reorganizations, it is unlikely to impose new compliance obligations on regulated entities. However, tax professionals and legal departments should review the updated references once the final rule is published to ensure their internal documentation and understanding of tax regulations remain accurate. No specific compliance deadline or penalties are associated with this particular correction notice.

What to do next

Review updated regulation references upon final publication to ensure accuracy.

Source document (simplified)

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Legal Status

Proposed Rule

Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue Service

A Proposed Rule by the Internal Revenue Service and the Alcohol and Tobacco Tax and Trade Bureau on 02/13/2026

1.
This document is a correction of a document that was published on 12/15/2025.

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- Document Details Published Content - Document Details Agencies Department of the Treasury Internal Revenue Service Alcohol and Tobacco Tax and Trade Bureau Agency/Docket Number REG-110519-25 CFR 26 CFR 301 27 CFR 70 Document Citation 91 FR 6810 Document Number C1-2025-22825 Document Type Proposed Rule Page 6810
(1 page) Publication Date 02/13/2026 RIN 1545-BR65 Published Content - Document Details

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Document Details Published Content - Document Details Agencies Department of the Treasury Internal Revenue Service Alcohol and Tobacco Tax and Trade Bureau Agency/Docket Number REG-110519-25 CFR 26 CFR 301 27 CFR 70 Document Citation 91 FR 6810 Document Number C1-2025-22825 Document Type Proposed Rule Page 6810 (1 page) Publication Date 02/13/2026 RIN 1545-BR65 Published Content - Document Details
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| REG-110519-25
(2 Documents) | | | |
| --- | | | |
| Date | | Action | Title |
| | 2026-02-13 | | Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue Service |
| | 2025-12-15 | Notice of proposed rulemaking. | Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue Service |

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Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue Service (REG-110519-25)

Docket ID IRS-2025-0533 Supporting Documents No supporting documents available

Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service

Docket ID TTB-2025-0006 Supporting Documents No supporting documents available Enhanced Content - Regulations.gov Data

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- Public Inspection Public Inspection This PDF is FR Doc. C1-2025-22825 as it appeared on Public Inspection on
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Published Document: C1-2025-22825 (91 FR 6810) This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.

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Department of the Treasury

Internal Revenue Service

Alcohol and Tobacco Tax and Trade Bureau

26 CFR Part 301
27 CFR Part 70
[REG-110519-25]
RIN 1545-BR65

Correction

In proposed document 2025-22825 beginning on page 57937 in the issue of Monday, December 15, 2025, make the following correction:

On page 57938, in the first column, under FOR FURTHER INFORMATION CONTACT, in the last line “publichearings@” should read “ publichearings@irs.gov ”.

[FR Doc. C1-2025-22825 Filed 2-12-26; 8:45 am]

BILLING CODE 1505-01-D

Published Document: C1-2025-22825 (91 FR 6810)