Part 1989 — Procedures for the Handling of Retaliation Complaints Under the Taxpayer First Act (TFA)
Current through Sep 30, 2026
Authority: 26 U.S.C. 7623(d); Secretary of Labor's Order 08-2020 (May 15, 2020), 85 FR 58393 (September 18, 2020); Secretary of Labor's Order 01-2020 (Feb. 21, 2020), 85 FR 13024-01 (Mar. 6, 2020).
Source: 87 FR 12583, Mar. 7, 2022, unless otherwise noted.
Sections
- § 1989.100 Purpose and scope.
- § 1989.101 Definitions.
- § 1989.102 Obligations and prohibited acts.
- § 1989.103 Filing of retaliation complaint.
- § 1989.104 Investigation.
- § 1989.105 Issuance of findings and preliminary orders.
- § 1989.106 Objections to the findings and the preliminary order and requests for a hearing.
- § 1989.107 Hearings.
- § 1989.108 Role of Federal agencies.
- § 1989.109 Decisions and orders of the administrative law judge.
- § 1989.110 Decisions and orders of the Administrative Review Board.
- § 1989.111 Withdrawal of complaints, findings, objections, and petitions for review; settlement.
- § 1989.112 Judicial review.
- § 1989.113 Judicial enforcement.
- § 1989.114 District court jurisdiction of retaliation complaints.
- § 1989.115 Special circumstances; waiver of rules.