МИФНС OT — Designation Brief

Date: 2026-04-20 Target INN: 7604391007 Full name: Межрегиональная инспекция Федеральной налоговой службы по управлению долгом № 1 в границах субъектов Российской Федерации, не входящих в состав федерального округа (Interregional Debt-Management Tax Inspectorate No. 1 for RF Subjects Outside Federal Districts) Legal form: Federal sub-agency (not a separate legal entity in the commercial sense — operates as an FNS branch) Status: NOT currently on OFAC SDN Recommended framework: EO 14065 [direct RF administrative instrumentation of OT], EO 14024 §1(a)(ii) [RF federal government entity operating in designated sector]

Headline

• 129 PLAINTIFF cases across 4 of 6 OT arbitration courts — DPR (81), Kherson (25), Zaporozhye (15), LPR (5), plus Moscow (2) and one appellate case.
• Role: Federal Tax Service branch created specifically to collect Russian federal taxes in the four 2022-annexed regions. The "not part of a federal district" carveout in the official name is code for occupied Ukrainian territory — a legal fiction the RF uses to place DPR/LPR/Zaporozhye/Kherson in administrative no-man's-land while still taxing them.
• 129 plaintiff / 0 respondent cases — pure state-enforcement posture. Never a defendant.
• Unique among the Tier 1 targets: this is a FEDERAL ADMINISTRATIVE INSTRUMENT, not a commercial entity. Designating it is an EO-14065 statement about the illegality of Russian taxation in occupied Ukraine.