Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service

This Internal Revenue Service (IRS) document contains proposed regulations that 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 administrative proceedings. This document also proposes to update one reference to a Department of Justice official in the Alcohol and Tobacco Tax and Trade Bureau regulations (see 27 CFR 70.123).