In Revenue Procedure 2022-26 (released June 28, 2022), the IRS provided detailed procedures for requesting a determination to add or remove a substance from the list of taxable substances under IRC Section 4672(a) (List). In Notice 2021-66, the IRS had suspended the former determination procedures in Notice 89-61, as modified by Notice 95-39 (prior guidance) and added new substances to the List.
Source EY
