The Biden Administration has published a Memorandum of Agreement (MOA) dated 9 June 2023, which excludes tax regulations (regulatory actions) issued by the IRS from review by the Office of Information and Regulatory Affairs (OIRA), as well as certain other regulations. This supersedes the April 2018 agreement between the Office of Management and Budget (OMB) and Treasury that had established that the OIRA would review tax regulations.
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Memorandum of Agreement
The Department of the T…