Procedures for the Handling of Retaliation Complaints Under the Taxpayer First Act (TFA)

This document provides the interim final text of regulations governing the anti-retaliation (employee protection or whistleblower) provision of the Taxpayer First Act (TFA or the Act). This rule establishes procedures and timeframes for the handling of retaliation complaints under TFA, including procedures and timeframes for employee complaints to the Occupational Safety and Health Administration (OSHA), investigations by OSHA, appeals of OSHA determinations to an administrative law judge (ALJ) for a hearing de novo, hearings by ALJs, review of ALJ decisions by the Administrative Review Board (ARB) (acting on behalf of the Secretary of Labor), and judicial review of the Secretary's final decision. It also sets forth the Secretary's interpretations of the TFA anti-retaliation provision on certain matters.