Exhibit 885 · Final regulation
T.D. 9898, Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations (85 FR 31959)
On July 30, 2019, the United States District Court for the District of Montana set aside Rev. Proc. 2018–38 on procedural grounds because, in the court’s view, the notice and comment procedures of the Administrative Procedure Act applied and Rev. Proc. 2018–38 had not been subject to such notice and comment.
Final regulations effective 28 May 2020. The preamble recounts that Bullock v. IRS, 401 F.Supp.3d 1144 (D. Mont. 30 Jul 2019) set aside Rev. Proc. 2018-38 on notice-and-comment grounds only, then the agencies re-adopted the relief by rule.
- Source
- Treasury Department / IRS
- Date
- 28 May 2020
- Quoted from
- 85 FR 31961, Background (PDF p. 3)
- Grade
- Primary record
- Document
- https://www.govinfo.gov/content/pkg/FR-2020-05-28/pdf/2020-11465.pdf
- Accessed
- 2026-11-10
- Cited by
- Findings citing this exhibit