Taxpayer First Act (TFA)
For Taxpayer First Act (TFA), usc citation is 26 U.S.C. § 7623(d); filing deadline days is 180; covered industry is Tax administration and internal revenue enforcement; enforcement mechanism is Complaint filed with Secretary of Labor; governed under the rules and procedures set forth in section 42121(b) of title 49, United States Code; private right of action is Yes, if the Secretary of Labor has not issued a final decision within 180 days of the filing of the complaint and there is no showing that such delay is due to the bad faith of the claimant, bringing an action at law or equity for de novo review in the appropriate district court, recorded from its source on 2026-08-15.
- statute short name
- Taxpayer First Act (TFA)
- usc citation
- 26 U.S.C. § 7623(d)
- filing deadline days
- 180 verified
- covered industry
- Tax administration and internal revenue enforcement our reading
- enforcement mechanism
- Complaint filed with Secretary of Labor; governed under the rules and procedures set forth in section 42121(b) of title 49, United States Code
- private right of action
- Yes, if the Secretary of Labor has not issued a final decision within 180 days of the filing of the complaint and there is no showing that such delay is due to the bad faith of the claimant, bringing an action at law or equity for de novo review in the appropriate district court
Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.
What the source says
A complaint under subparagraph (A)(i) hall be filed not later than 180 days after the date on which the violation occurs.
— whistleblowers.gov, retrieved 2026-08-15
Source
- whistleblowers.govhttps://www.whistleblowers.gov/statutes/tfa