PART 1989—PROCEDURES FOR THE HANDLING OF RETAILIATION COMPAINTS UNDER THE TAXPAYER FIRST ACT (TFA)

Subpart A—Complaints, Investigations, Findings, and Preliminary Orders

Sec.
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.

Subpart B—Litigation

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.

Subpart C—Miscellaneous Provisions

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.

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).