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TREAS/IRS RIN: 1545-BQ12 Publication ID: Spring 2025 
Title: Regulations Governing Practice Before the Internal Revenue Service 
Abstract:

These regulations will update the regulations under 31 U.S.C. 330 regarding practice before the Department of the Treasury (Circular 230), including in response to certain decisions by Federal courts regarding the Treasury Department’s statutory authority.

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 31 CFR 10   
Legal Authority: 26 U.S.C. 7805    31 U.S.C. 330   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/26/2024  89 FR 104915   
NPRM Comment Period End  02/24/2025 
Public Hearing  03/06/2025 
Final Action  05/00/2026 
Additional Information: REG-116610-20 (NPRM) Drafter attorney: William J. Prater (202) 317-6844 Reviewer attorney: Adrienne Griffin (202) 317-6844 Treasury attorney: Shamik Trivedi (202) 622-6288 CC:PA:01
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
William Jackson Prater
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Suite 5560A,
Washington, DC 20224
Phone:202 317-6251
Email: william.j.prater@irscounsel.treas.gov