IRS Issues Final Rule Revising Federal Independent Dispute Resolution Operations

The IRS issued final regulations updating operational requirements for the Federal Independent Dispute Resolution (IDR) process under the No Surprises Act. The rule revises procedures governing initiation of disputes, required disclosures in remittance advice, batching of claims (including a 50-line-item cap), certified IDR entity selection, eligibility determinations, and portal registration requirements for plans and issuers. The final rule also shortens the cooling-off period for certain batched disputes and formalizes withdrawal procedures. The regulations are effective 60 days after publication in the Federal Register. [IRS, T.D. 10049, 06/04/26]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax ...