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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.