IRS Issues Notice of Petition to Tax DVB-EVB Chemical

The Internal Revenue Service published a notice of filing a petition that seeks to add poly(divinylbenzene-ethylvinylbenzene) (DVB-EVB) to the list of taxable substances under section 4672(a) of the Internal Revenue Code. The filing, identified by public docket number IRS-2026-1025, is not a determination that the list has been changed.

The petition, submitted by Purolite LLC, an importer of DVB-EVB, provides the substance's chemical formula ((C10H10)x(C10H12)y; x=1.33×10^17, y=3.27×10^16) and lists its HTSUS number (3903.90.5000), Schedule B number (3903.90.0000) and CAS number (9043-77-0). The petitioner describes DVB-EVB as a copolymer used primarily in ion exchange resins and also in chromatography media. Production is characterized by polymerization of divinylbenzene and ethylvinylbenzene monomers, with benzene and ethylene as feedstocks. The petition calculates a tax rate of $10.03 per ton, applying conversion factors of 0.60 for benzene and 0.43 for ethylene.

The notice solicits written comments and requests for a public hearing, which must be received on or before October 26, 2026. Submissions are to be made electronically through the Federal eRulemaking Portal, referencing docket number IRS-2026-1025, or by email to the IRS Office of Chief Counsel, Attn: CC:PA:01:PR, Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. All comments become part of the public record and will be posted without alteration.

Petition filing dates are noted as April 1, 2025 for purposes of section 11.02 of Rev. Proc. 2022-26 (as modified) and November 18, 2025 for purposes of making a determination. The IRS has not affirmed the accuracy of the petition information, and the filing does not constitute a Treasury or IRS confirmation of any tax rate or classification.