TFA retaliation complaint procedures

The TFA retaliation rules protect employees who engage in activity related to underpayment of tax or who reasonably believe they have observed violations of the internal revenue laws or other Federal laws relating to tax fraud. See 1989.100(a) which explains that protection covers activity "pertaining to 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."

Employees are covered by these protections, and the rules apply to retaliation because the employee engaged in protected activity. See 1989.100(a) which states the part provides for "employee protection from retaliation."

Employees may file TFA retaliation complaints, and persons acting on their behalf may also file complaints. See 1989.100(b) which states these procedures are for complaints filed by "employees, or by persons acting on their behalf."

The procedures include complaint submission, investigations, issuance of findings and preliminary orders, opportunities to object, litigation before Administrative Law Judges (ALJs), post-hearing administrative review, and options for withdrawals and settlements. See 1989.100(b) for the list of these procedural stages.

Yes, the TFA rules work together with 29 CFR part 18; the part states these rules, together with those in 29 CFR part 18, set forth the procedures for handling complaints. See 1989.100(b).

The process can result in issuance of findings and preliminary orders as part of the complaint handling. See 1989.100(b) which specifically lists "issuance of findings and preliminary orders" among procedural steps.

Yes, the rules specifically provide for withdrawals and settlements as part of the complaint procedures. See 1989.100(b) which includes "withdrawals and settlements" in the listed procedures.

This OSHA part sets forth procedures for and interpretations of section 1405(b) of the Taxpayer First Act (TFA), codified at 26 U.S.C. 7623(d). See 1989.100(a) which identifies the statutory basis as TFA section 1405(b).

The Secretary issues interpretations on certain statutory issues related to these procedures. See 1989.100(b) which states the rules provide "the Secretary's interpretations on certain statutory issues."

Administrative Law Judges (ALJs) preside over litigation of TFA retaliation complaints when matters proceed to hearing. See 1989.100(b) which includes "litigation before administrative law judges (ALJs)" as one procedural step.

Yes, a person acting on the employee's behalf may file a TFA retaliation complaint. See 1989.100(b) which explicitly allows complaints "filed by employees, or by persons acting on their behalf."

You can read the official regulatory text at the OSHA part page and the specific section on procedures: see [Part 1989 main page] (https://www.osha.gov/laws-regs/regulations/standardnumber/1989) and [1989.100] (https://www.osha.gov/laws-regs/regulations/standardnumber/1989/1989.100) as well as the subsection links 1989.100(a) and 1989.100(b).

After an ALJ decision, the process can involve post-hearing administrative review as provided in the procedures. See 1989.100(b) which lists "post-hearing administrative review" among the procedural steps.

The protection is not limited to underpayment of tax; it also covers any conduct the employee reasonably believes violates the internal revenue laws or any Federal law relating to tax fraud. See 1989.100(a) which describes the scope of protected activity.

The regulation states that investigations are part of the procedures for handling complaints, but it does not name a specific investigative office in this text; it simply provides that the rules set forth procedures for investigations. See 1989.100(b) which lists "investigations" among the procedural elements.