Transfer of the Functions of the Tax Division to the Civil Division & the Criminal Division

The Department of Justice eliminated its Tax Division, which had operated as a standalone Department component since 1933, through a final rule published in the Federal Register on December 10, 2025. The rule removed the Tax Division from the Department's organizational table, transferred civil tax litigation to the Civil Division and "all criminal proceedings arising under the internal revenue laws" to the Criminal Division. The Department issued the rule without prior notice and comment, citing the Administrative Procedure Act's exception for matters of agency management, personnel, and organization. As authority for the reorganization, the rule cited President Trump's February 11, 2025 Executive Order 14,210, "Implementing the President's 'Department of Government Efficiency' Workforce Optimization Initiative."