a paper form of a retaliation complaint rests on a keyboard

DOL’s Final Rule Addresses Procedures, Time Frame for Taxpayer First Act Employee Retaliation Complaints

The effective date of the final rule is Monday, March 13, 2023.

On March 10, 2023, the Department of Labor (DOL) issued a final rule regarding certain complaints under the Taxpayer First Act.

According to a trade release, the final rule outlines the procedures and time frame for handling employee complaints of retaliation under the Act, which keeps workers who report specific tax-related matters or participate in tax-related investigations safe from retaliation.

As outlined in the trade release, these matters include “underpayment of taxes or potential violations of the internal revenue laws or Federal law relating to tax fraud.”

The final rule comes only a year after the agency published an interim final rule and collected comments from the public. Per the DOL, the final rule contains no “substantive change.”

About the Author

Alex Saurman is a former Content Editor for Occupational Health & Safety,who has since joined OH&S’s client services team. She continues to work closely with OH&S’s editorial team and contributes to the magazine.

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