# 29 C.F.R. § 1989.100 (2026): Purpose and scope

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T29_P1989_S1989_100

## Section

- **Citation:** 29 C.F.R. § 1989.100 (2026)
- **Heading:** Purpose and scope
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 29 CFR: Labor / Chapter XVII: OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION, DEPARTMENT OF LABOR / Part 1989: PROCEDURES FOR THE HANDLING OF RETALIATION COMPLAINTS UNDER THE TAXPAYER FIRST ACT (TFA) / Subpart A: Complaints, Investigations, Findings, and Preliminary Orders / § 1989.100: § 1989.100   Purpose and scope.

## Text

(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)). 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, 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.

## Nearby sections

- [29 C.F.R. § 1989.100 (2026) § 1989.100   Purpose and scope.](https://www.frixlaw.com/law-library/statutes/CFR_T29_P1989_S1989_100.md)
- [29 C.F.R. § 1989.101 (2026) § 1989.101   Definitions.](https://www.frixlaw.com/law-library/statutes/CFR_T29_P1989_S1989_101.md)
- [29 C.F.R. § 1989.102 (2026) § 1989.102   Obligations and prohibited acts.](https://www.frixlaw.com/law-library/statutes/CFR_T29_P1989_S1989_102.md)
- [29 C.F.R. § 1989.103 (2026) § 1989.103   Filing of retaliation complaint.](https://www.frixlaw.com/law-library/statutes/CFR_T29_P1989_S1989_103.md)
- [29 C.F.R. § 1989.104 (2026) § 1989.104   Investigation.](https://www.frixlaw.com/law-library/statutes/CFR_T29_P1989_S1989_104.md)
- [29 C.F.R. § 1989.105 (2026) § 1989.105   Issuance of findings and preliminary orders.](https://www.frixlaw.com/law-library/statutes/CFR_T29_P1989_S1989_105.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T29_P1989_S1989_100. Check the current official text before relying on it. Not legal advice.