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DOL/OSHA RIN: 1218-AD27 Publication ID: Fall 2022 
Title: 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.

Agency: Department of Labor(DOL)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 29 CFR 1989   
Legal Authority: 26 U.S.C. 7623(d)   
Legal Deadline:  None
Action Date FR Cite
Interim Final Rule  03/07/2022  87 FR 12575   
Interim Final Rule Effective  03/07/2022 
Interim Final Rule Comment Period End  05/06/2022 
Final Rule  12/00/2022 
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:
Lee Martin
Department of Labor
Occupational Safety and Health Administration
200 Constitution Avenue NW, Room N-3647, FP Building,
Washington, DC 20210
Phone:202 693-2199