SECTION 2. IMPLEMENTATION OF
Internal Revenue Bulletin 2026-4 · 2026-10-03 edition · updated 2026-10-04 · United States
§ 6435
The Treasury Department and the IRS intend to issue guidance related to § 6435. The forthcoming guidance will inform taxpayers that paid § 4081 tax on diesel fuel or kerosene and later removed such fuel as dyed fuel of the process for requesting a refund of such tax.
The Treasury Department and the IRS anticipate issuing this guidance in early 2026 and request that taxpayers hold any § 6435 claims until this guidance is issued. The IRS will not process any § 6435 claims until such guidance is issued.
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