H.R. 6495 · Passed House · Taxation

Taxpayer Notification and Privacy Act

Sponsor: W. Gregory Steube (R-FL)

What it does

• Require the IRS to specify each item of information sought from a third party in advance notice to a taxpayer, unless the IRS determines the third-party information is necessary.
• Give taxpayers at least 45 days to respond to an IRS notice before the agency contacts a third party for information, or a longer period if the taxpayer requests and the IRS deems reasonable.
• Apply these notice and response requirements only when the IRS has not previously requested such information from the taxpayer and the taxpayer can reasonably provide it.

Official summary

Taxpayer Notification and Privacy Act This bill expands the Internal Revenue Service (IRS) notice requirements for contacting a third party (e.g., employer or bank) for information related to a taxpayer’s federal tax liability and the rights of the taxpayer in such situation. (Conditions and exceptions apply.) Currently, the IRS must notify a taxpayer at least 45 days in advance of a time period during which the IRS intends to contact a third party for information related to the taxpayer’s tax liability but is not required to specify what information is being sought. The bill requires the IRS to specify in a notice to a taxpayer each item of information sought from a third party when (1) the IRS has not previously requested such information from the taxpayer, and (2) the taxpayer can reasonably provide such information. This requirement does not apply if the IRS determines such third-party information is necessary. Further, under the bill, a taxpayer is allowed no less than 45 days (or more if requested by the taxpayer and deemed reasonable) to respond before the IRS contacts such third party.

Latest action

Apr 28, 2026: Received in the Senate and Read twice and referred to the Committee on Finance.

Committee: Senate Finance