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HIGHLIGHTS Bulletin No. 2026–3 OF THIS ISSUE January 12, 2026

ADMINISTRATIVE

Internal Revenue Bulletin 2026-3 · 2026-10-03 edition · updated 2026-10-04 · United States

REG-110519-25, page 353. The proposed regulations would update points of contact within the Department of Justice and the IRS. The proposed regulations are necessary to reflect a reorganization within the Department of Justice to identify new points of contact for matters involving the internal revenue laws. The proposed regulations would also update points of contact at the IRS for administrative claim submissions from taxpayers seeking civil damages for certain unauthorized collection actions or awards of administrative costs with respect to certain admin­ istrative proceedings.

REG-134219-08; REG-132251-11, page 358. This document withdraws two notices of proposed rule­ making regarding innocent spouse relief.

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▸Contents — Internal Revenue Bulletin 2026-3

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