Tax Regulatory Process

 This page catalogues the historical and current Memorandums of Agreement (MOAs) between the Department of the Treasury (Treasury) and the Office of Management and Budget (OMB) regarding Treasury regulations and the application of Executive Orders 12291 and 12866, as amended. These MOAs address the terms by which the Office of Information and Regulatory Affairs (OIRA) will review tax regulatory actions and certain non-tax regulatory actions. In addition, this page contains a policy statement on the tax regulatory process regarding notice-and-comment rulemaking, temporary regulations, and subregulatory guidance.