# 26 C.F.R. § 601.205 (2026): Tort claims

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P601_S601_205

## Section

- **Citation:** 26 C.F.R. § 601.205 (2026)
- **Heading:** Tort claims
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 26 CFR: Internal Revenue / Chapter I: INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY / Part 601: STATEMENT OF PROCEDURAL RULES / Subpart B: Rulings and Other Specific Matters / § 601.205: § 601.205   Tort claims.

## Text

Claims for property loss or damage, personal injury, or death caused by the negligent or wrongful act or omission of any employee of the Service, acting within the scope of his office or employment, filed under the Federal Tort Claims Act, as amended, must be prepared and filed in accordance with Treasury Department regulations entitled “Central Office Procedures” and “Claims Regulations” (31 CFR Parts 1 and 3). Such regulations contain the procedural and substantive requirements relative to such claims, and set forth the manner in which they are handled. The claims should be filed with the Commissioner of Internal Revenue, Washington, DC 20224, and must be filed within 2 years after the accident or incident occurred.

## Nearby sections

- [26 C.F.R. § 601.201 (2026) § 601.201   Rulings and determinations letters.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P601_S601_201.md)
- [26 C.F.R. § 601.202 (2026) § 601.202   Closing agreements.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P601_S601_202.md)
- [26 C.F.R. § 601.203 (2026) § 601.203   Offers in compromise.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P601_S601_203.md)
- [26 C.F.R. § 601.204 (2026) § 601.204   Changes in accounting periods and in methods of accounting.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P601_S601_204.md)
- [26 C.F.R. § 601.205 (2026) § 601.205   Tort claims.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P601_S601_205.md)
- [26 C.F.R. § 601.206 (2026) § 601.206   Certification required to obtain reduced foreign tax rates under income tax treaties.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P601_S601_206.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T26_P601_S601_205. Check the current official text before relying on it. Not legal advice.