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TREAS/IRS RIN: 1545-BR66 Publication ID: 2026 
Title: Part 601 Statement of Procedural Rules Update 
Abstract:

Update, and otherwise amend as appropriate, 26 CFR part 601.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
EO 14192 Designation: Deregulatory 
CFR Citation: 26 CFR 601   
Legal Authority: 5 U.S.C. 301    5 U.S.C. 552    26 U.S.C. 7805    39 U.S.C. 3220    Pub. L. 95-600, sec. 163    ...   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Final Action  11/00/2026 
Additional Information: REG: Drafting attorney: Karen Wozniak, (617) 788-0601 Reviewing attorneys: Melissa Henkel, (202) 317-5146, Melissa Avrutine, (202) 317-5470, Erika Cormier, (617) 788-0647 Treasury attorney: Unknown CC: PA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Karen Wozniak
Attorney
Department of the Treasury
Internal Revenue Service
10 Causeway Street, Rm. 493-45,
Boston, MA 02222
Phone:617 788-0601
Email: karen.e.wozniak@irscounsel.treas.gov