Who signs Revenue Regulations (Rev Regs)?

• A. The Secretary of Finance
• B. The Commissioner of Internal Revenue
• C. The Court of Tax Appeals
• D. The President

Answer: (A)

Revenue Regulations are the formal rules that implement the tax code, providing the practical how-to for applying taxes. The authority to issue these regulations rests with the Secretary of Finance, who signs them after they are prepared with input from the Commissioner of Internal Revenue. This reflects the Department of Finance’s role in promulgating overarching tax rules that guide enforcement and administration across the system. The Commissioner of Internal Revenue helps by proposing and recommending the content, but the signing and official issuance are by the Secretary of Finance. The other options don’t fit because the Commissioner signs guidance like circulars, the Court of Tax Appeals is a judicial body, and the President does not personally sign these regulatory rules.