WASHINGTON – The U.S. Department of Labor issued a final rule adopting as final the procedures and time frames for handling employee retaliation complaints under the Taxpayer First Act, enacted July 1, 2019.

The Act protects employees who report or assist in an investigation regarding underpayment of taxes or potential violations of the internal revenue laws or Federal law relating to tax fraud. The Act also protects employees who assist in any action taken by the Internal Revenue Service relating to these issues.

This final rule adopts the procedures and time frames established in OSHA’s interim final rule, published March 7, 2022, without substantive change.

The final rule is effective March 13, 2023. Read the fact sheet on Whistleblower Protection for Employees Who Report Federal Tax Law Violations for more information.