---
kind: "section"
citation: "29 C.F.R. § 1989.100"
title: "29"
number: "1989.100"
heading: "Purpose and scope."
url: "https://uscodex.org/cfr/29/1989.100"
---

# §1989.100. Purpose and scope.

- (a) This part sets forth procedures for, and interpretations of, section 1405(b) of the Taxpayer First Act (TFA), Public Law 116-25, 133 Stat. 981 (July 1, 2019) (codified at [26 U.S.C. 7623(d)](/usc/26/7623.md?p=d)). TFA provides for employee protection from retaliation because the employee has engaged in protected 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.
- (b) This part establishes procedures under TFA for the expeditious handling of retaliation complaints filed by employees, or by persons acting on their behalf. These rules, together with those codified at [29 CFR part 18](/cfr/29/part18.md), set forth the procedures under TFA for submission of complaints, investigations, issuance of findings and preliminary orders, objections to findings and orders, litigation before administrative law judges (ALJs), post-hearing administrative review, and withdrawals and settlements. In addition, these rules provide the Secretary's interpretations on certain statutory issues.

## Notes

### Authority

Authority: 26 U.S.C. 7623(d); Secretary of Labor's Order 08-2020 (May 15, 2020), 85 FR 58393 (September 18, 2020); Secretary of Labor's Order 01-2020 (Feb. 21, 2020), 85 FR 13024-01 (Mar. 6, 2020).

### Source

Source: 87 FR 12583, Mar. 7, 2022, unless otherwise noted.