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APA Notice-and-Comment Process -
Treasury Policy Statement
• Treasury issued a Policy Statement on the Tax Regulatory
Process on March 5, 2019 (the Statement).
• The Statement reiterates our commitment to the notice-and
comment process established by the APA.
• Although the APA notice-and-comment process does not apply to
interpretive rules, the Statement provides that we will continue to
adhere to our long standing practice of using notice-and-
comment process for such regulations.
• Notice-and-comment process allows the public to participate in
the rulemaking process before any final rule becomes effective
and ensures that all views are adequately considered. It also
enables the public to apprise the government of relevant
information.
• Public comments may be submitted in writing or provided at a
public hearing as requested in the NPRM.
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