1218-AD27 202110 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1218 Occupational Safety and Health Administration OSHA 1200 Department of Labor DOL Procedures for the Handling of Retaliation Complaints Under the Taxpayer First Act

OSHA is promulgating procedures for the handling and investigation of complaints pursuant to section 1405(b) of the Taxpayer First Act (TFA) of 2019.  This section protects employees from retaliation for providing information, causing information to be provided, or otherwise assisting in an investigation regarding underpayment of tax or any conduct which the employee reasonably believes constitutes a violation of the internal revenue laws or any provision of Federal law relating to tax fraud; or testifying, participating in, or otherwise assisting in any administrative or judicial action taken by the Internal Revenue Service relating to an alleged underpayment of tax or any violation of the internal revenue laws or any provision of Federal law relating to tax fraud.  Promulgation of this procedural regulation will aid in the efficient processing of complaints under this new statutory provision.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 29 CFR 1989 26 U.S.C. 7623(d) No Interim Final Rule 11/00/2021 No None No No No No Anthony Rosa Deputy Director, Directorate of Whistleblower Protection 1218 Occupational Safety and Health Administration OSHA 202 693-2199 osha.dwpp@dol.gov 200 Constitution Avenue NW, Room N-4618, FP Building, Washington DC 20210