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URL: https://www.frixlaw.com/law-library/documents/agency%3Airs%3A5d62127b59dcc2be

## Record

- **Collection:** Agency decision
- **Document type:** Agency decision

## Text

HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.

ADMINISTRATIVE
REG-129260-16, page 410.

This document withdraws REG-129260-16, an NPRM published in the Federal Register on March 13, 2018, that proposed regulations under IRC section 6103(n).

Finding Lists begin on page ii.




Bulletin No. 2025–39
September 22, 2025

The IRS Mission
Provide America’s taxpayers top-quality service by helping
them understand and meet their tax responsibilities and
enforce the law with integrity and fairness to all.

Introduction
The Internal Revenue Bulletin is the authoritative instrument
of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service
and for publishing Treasury Decisions, Executive Orders, Tax
Conventions, legislation, court decisions, and other items of
general interest. It is published weekly.
It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application
of the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of
internal practices and procedures that affect the rights and
duties of taxpayers are published.
Revenue rulings represent the conclusions of the Service
on the application of the law to the pivotal facts stated in
the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices,
identifying details and information of a confidential nature are
deleted to prevent unwarranted invasions of privacy and to
comply with statutory requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned

against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on provisions
of the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions and Other Related Items, and Subpart B,
Legislation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative
Rulings. Bank Secrecy Act Administrative Rulings are issued
by the Department of the Treasury’s Office of the Assistant
Secretary (Enforcement).
Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.

The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.

September 22, 2025 

Bulletin No. 2025–39

Part IV
Notice of Proposed
Rulemaking
Disclosure of Returns
and Return Information in
Connection with Written
Contracts or Agreements
for the Acquisition of
Property or Services
for Tax Administration
Purposes; Withdrawal
REG-129260-16
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Withdrawal of notice of proposed rulemaking.
SUMMARY: This document withdraws
a notice of proposed rulemaking that has
been determined to be unnecessary. The
notice of proposed rulemaking proposed
to authorize the Department of State (State
Department) to disclose returns and return
information to its contractors who assist
the State Department in carrying out certain responsibilities related to revoking or
denying a passport of any individual certified to have a seriously delinquent tax debt.
DATES: The notice of proposed rulemaking that was published in the Federal Register on March 13, 2018, is withdrawn as
of September 3, 2025.
FOR FURTHER INFORMATION
CONTACT: Alexander Wu of the Office
of Associate Chief Counsel (Procedure
and Administration), (202) 317-6845 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
Section 7345 of the Internal Revenue
Code (Code), which was added to the
Code by section 32101(a) of the Fixing
America’s Surface Transportation (FAST)

September 22, 2025

Act, Public Law 114-94, 129 Stat. 1312
(2015), requires the IRS to notify the State
Department about any tax debt of an individual that the IRS certifies as seriously
delinquent. Section 32101(e) of the FAST
Act requires the State Department to deny
such individual a passport (or the renewal
of a passport) if the IRS notifies the State
Department that the individual has been
certified as having a seriously delinquent
tax debt. Section 32101(e) of the FAST
Act also permits the State Department
to revoke a passport previously issued to
such person. The State Department procures services from outside contractors in
connection with carrying out its responsibilities under the FAST Act.
Under section 6103(a) of the Code,
returns and return information are confidential unless the Code otherwise authorizes disclosure. Section 6103(n) authorizes, pursuant to regulations prescribed
by the Secretary of the Treasury or the
Secretary’s delegate (Secretary), the disclosure of returns and return information
to any person for purposes of tax administration to the extent necessary in connection with, among other things, a written
contract for services. Section 6103(b)(4)
defines the term “tax administration” to
include “the administration, management,
conduct, direction, and supervision of the
execution and application of the internal
revenue laws or related statutes.” Because
implementation of the FAST Act relates to
the administration, management, conduct,
direction, and supervision of the execution and application of the internal revenue laws and related statutes, disclosure of
return information for the purpose of carrying out responsibilities under the FAST
Act is a tax administration purpose.
On March 13, 2018, the Department of
the Treasury (Treasury Department) and
the IRS published a notice of proposed
rulemaking in the Federal Register (83
FR 10811) containing proposed regulations that would add the State Department
to the list of agencies in §301.6103(n)-1(a)
(1) whose officers and employees may disclose returns and return information to any
person or to an officer or employee of such
person for tax administration purposes to
the extent necessary in connection with a
written contract for the acquisition of prop-

410

erty or services. The proposed regulations
would authorize the State Department to
disclose returns and return information to
its contractors providing services in connection with the revocation or denial of
passports pursuant to the requirements of
the FAST Act and section 7345.
The proposed regulations are unnecessary because the State Department is already
authorized under §301.6103(n)-1(a)(2)(ii)
to disclose returns and return information
to its contractors providing services in
connection with the revocation or denial
of passports pursuant to the FAST Act and
section 7345, so long as the IRS authorizes
the disclosure in writing and the disclosure conforms to the other provisions of
§301.6103(n)-1. Under §301.6103(n)-1(a)
(2)(ii), if an officer or employee of the Treasury Department has disclosed returns or
return information to the State Department
for purposes of the provision of services in
furtherance of tax administration, then the
State Department may further disclose the
returns or return information, when authorized in writing by the IRS, to the extent
necessary to carry out the tax administration purpose. Under §301.6103(n)-1(a)(2)
(ii), such further disclosures may include
disclosures to an agent or subcontractor of
the person, or officer or employee of the
agent or subcontractor.
List of Subjects in 26 CFR Part 301
Employment taxes, Estate taxes, Excise
taxes, Gift taxes, Income taxes, Penalties,
Reporting and recordkeeping requirements.
Withdrawal of Notice of Proposed
Rulemaking
Under the authority of 26 U.S.C. 7805,
the notice of proposed rulemaking (REG129260-16) published in the Federal Register on March 13, 2018 (83 FR 10811) is
withdrawn.
Edward T. Killen,
Acting Chief Tax Compliance Officer.
(Filed by the Office of the Federal Register September 2, 2025, 8:45 a.m., and published in the issue of
the Federal Register for September 3, 2025, 90 FR
42551)

Bulletin No. 2025–39

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the
­effect:
Amplified describes a situation where
no change is being made in a prior published position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus,
if an earlier ruling held that a principle
applied to A, and the new ruling holds that
the same principle also applies to B, the
earlier ruling is amplified. (Compare with
modified, below).
Clarified is used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confusion. It is not used where a position in a
prior ruling is being changed.
Distinguished describes a situation
where a ruling mentions a previously published ruling and points out an essential
difference between them.
Modified is used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the

new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
with amplified and clarified, above).
Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions.
This term is most commonly used in a ruling
that lists previously published rulings that
are obsoleted because of changes in laws or
regulations. A ruling may also be obsoleted
because the substance has been included in
regulations subsequently adopted.
Revoked describes situations where the
position in the previously published ruling
is not correct and the correct position is
being stated in a new ruling.
Superseded describes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a
period of time in separate rulings. If the

new ruling does more than restate the substance of a prior ruling, a combination of
terms is used. For example, modified and
superseded describes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is
self contained. In this case, the previously
published ruling is first modified and then,
as modified, is superseded.
Supplemented is used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names
in subsequent rulings. After the original
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rulings in the series.
Suspended is used in rare situations
to show that the previous published rulings will not be applied pending some
future action such as the issuance of new
or amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.

Abbreviations
The following abbreviations in current
use and formerly used will appear in
material published in the Bulletin.

A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.

Bulletin No. 2025–39

ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.

i

PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.

September 22, 2025

Numerical Finding List1
Bulletin 2025–39

Announcements:
2025-19, 2025-29 I.R.B. 191
2025-20, 2025-31 I.R.B. 271
2025-21, 2025-32 I.R.B. 312
2025-24, 2025-36 I.R.B. 359
2025-25, 2025-36 I.R.B. 360

Notices:
2025-32, 2025-27 I.R.B. 1
2025-33, 2025-27 I.R.B. 4
2025-34, 2025-27 I.R.B. 6
2025-35, 2025-27 I.R.B. 8
2025-31, 2025-28 I.R.B. 14
2025-36, 2025-30 I.R.B. 192
2025-37, 2025-30 I.R.B. 198
2025-40, 2025-31 I.R.B. 266
2025-39, 2025-32 I.R.B. 308
2025-28, 2025-34 I.R.B. 316
2025-41, 2025-34 I.R.B. 325
2025-42, 2025-36 I.R.B. 351
2025-43, 2025-36 I.R.B. 356
2025-44, 2025-37 I.R.B. 386
2025-45, 2025-37 I.R.B. 388
2025-38, 2025-38 I.R.B. 392

Proposed Regulations:
REG-125710-18, 2025-30 I.R.B. 263
REG-107459-24, 2025-32 I.R.B. 313
REG-132805-17, 2025-35 I.R.B. 342
REG-108822-25, 2025-36 I.R.B. 361
REG-129260-16, 2025-39 I.R.B. 410

Revenue Procedures:
2025-22, 2025-30 I.R.B. 200
2025-24, 2025-31 I.R.B. 273
2025-25, 2025-32 I.R.B. 311
2025-26, 2025-33 I.R.B. 315
2025-28, 2025-38 I.R.B. 393

Revenue Rulings:
2025-13, 2025-28 I.R.B. 11
2025-14, 2025-32 I.R.B. 300
2025-15, 2025-32 I.R.B. 302
2025-16, 2025-35 I.R.B. 342
2025-17, 2025-36 I.R.B. 349
2025-18, 2025-37 I.R.B. 365

Treasury Decisions:
10021, 2025-31 I.R.B. 264
10031, 2025-32 I.R.B. 304

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2025–27 through 2025–52 is in Internal Revenue Bulletin
2025–52, dated December 22, 2025.
1

September 22, 2025

ii

Bulletin No. 2025–39

Finding List of Current Actions on
Previously Published Items1
Bulletin 2025–39

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2025–27 through 2025–52 is in Internal Revenue Bulletin
2025–52, dated December 22, 2025.
1

Bulletin No. 2025–39

iii

September 22, 2025

Internal Revenue Service
Washington, DC 20224
Official Business
Penalty for Private Use, $300

INTERNAL REVENUE BULLETIN

The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue
Bulletins are available at www.irs.gov/irb/.

We Welcome Comments About the Internal Revenue Bulletin

If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it,
we would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page
www.irs.gov) or write to the Internal Revenue Service, Publishing Division, IRB Publishing Program Desk, 1111 Constitution Ave.
NW, IR-6230 Washington, DC 20224.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A5d62127b59dcc2be. Public record. Not legal advice.