Taxpayer Notification and Privacy Act

119 HR 6495 EH: Taxpayer Notification and Privacy Act U.S. House of Representatives text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IB 119th CONGRESS2d Session H. R. 6495

IN THE HOUSE OF REPRESENTATIVES AN ACT To amend the Internal Revenue Code of 1986 to provide for specific taxpayer notice when information is sought from third parties.

1.Short titleThis Act may be cited as the Taxpayer Notification and Privacy Act.

2.Specificity of third-party contact notices (a)In generalParagraph (1) of section 7602(c) of the Internal Revenue Code of 1986 is amended— (1)by striking and at the end of subparagraph (A), (2)by redesignating subparagraph (B) as subparagraph (C), (3)by inserting after subparagraph (A) the following new subparagraph: (B)in any case in which the information sought to be obtained from such other persons is related to determining tax liability, has not been previously requested from the taxpayer, and could reasonably be provided by the taxpayer, identifies each specific item of information intended to be sought from such persons, and, and (4)by amending subparagraph (C), as redesignated by paragraph (2), to read as follows: (C)except as otherwise provided by the Secretary, provides the taxpayer with reasonable opportunity and a period of not less than 45 days (or more, if the taxpayer requests additional time and shows reasonable cause) to respond before contact is made with such other persons.. (b)ExceptionSection 7602(c)(3) of the Internal Revenue Code of 1986 is amended— (1)by redesignating subparagraphs (A), (B), and (C) as clauses (i), (ii), and (iii), respectively, and by moving such clauses 2 ems to the right, (2)by striking Exceptions.—This subsection and inserting “Exceptions.— (A)In generalThis subsection, and (3)by adding at the end the following new subparagraph: (B)Exception for information specificitySubparagraph (B) of paragraph (1) shall not apply to information sought from a person other than the taxpayer if the Secretary determines that such information is necessary.. (c)Effective dateThe amendments made by this section shall apply to notices provided under section 7602(c) of the Internal Revenue Code of 1986 after the date that is 12 months after the date of the enactment of this Act. Passed the House of Representatives April 27, 2026.Kevin F. McCumber,Clerk.

119 HR 6495 IH: Taxpayer Notification and Privacy Act U.S. House of Representatives 2025-12-05 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I119th CONGRESS1st SessionH. R. 6495IN THE HOUSE OF REPRESENTATIVESDecember 5, 2025Mr. Steube (for himself and Mr. Panetta) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to provide for specific taxpayer notice when information is sought from third parties.

1.Short titleThis Act may be cited as the Taxpayer Notification and Privacy Act.

2.Specificity of third-party contact notices (a)In generalParagraph (1) of section 7602(c) of the Internal Revenue Code of 1986 is amended— (1)by striking and at the end of subparagraph (A), (2)by redesignating subparagraph (B) as subparagraph (C), (3)by inserting after subparagraph (A) the following new subparagraph: (B)in any case in which the information sought to be obtained from such other persons has not been previously requested from the taxpayer and could reasonably be provided by the taxpayer, identifies each specific item of information intended to be sought from such persons, and, and (4)by amending subparagraph (C), as redesignated by paragraph (2), to read as follows: (C)except as otherwise provided by the Secretary, provides the taxpayer with reasonable opportunity and a period of not less than 45 days (or more, if the taxpayer requests additional time and shows reasonable cause) to respond, including by providing the information described in subparagraph (B), before contact is made with such other persons.. (b)ExceptionSection 7602(c)(3) of the Internal Revenue Code of 1986 is amended— (1)by redesignating subparagraphs (A), (B), and (C) as clauses (i), (ii), and (iii), respectively, and by moving such clauses 2 ems to the right, (2)by striking Exceptions.—This subsection and inserting “Exceptions.— (A)In generalThis subsection, and (3)by adding at the end the following new subparagraph: (B)Exception for information specificitySubparagraph (B) of paragraph (1) (and so much of subparagraph (C) of paragraph (1) as relates to such subparagraph (B)) shall not apply to information sought from a person other than the taxpayer if— (i)such information is sought with respect to the collection of a tax liability, or (ii)the Secretary determines that such information is necessary notwithstanding whether the taxpayer could independently provide such information or whether such information has been previously requested from the taxpayer,. (c)Effective dateThe amendments made by this subsection shall apply to notices provided under section 7602(c) of the Internal Revenue Code of 1986 after the date that is 12 months after the date of the enactment of this Act.

119 HR 6495 : Taxpayer Notification and Privacy Act U.S. House of Representatives 2026-04-28 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IIB119th CONGRESS2d SessionH. R. 6495IN THE SENATE OF THE UNITED STATESApril 28, 2026Received; read twice and referred to the Committee on FinanceAN ACTTo amend the Internal Revenue Code of 1986 to provide for specific taxpayer notice when information is sought from third parties.1.Short titleThis Act may be cited as the Taxpayer Notification and Privacy Act.2.Specificity of third-party contact notices(a)In generalParagraph (1) of section 7602(c) of the Internal Revenue Code of 1986 is amended—(1)by striking and at the end of subparagraph (A),(2)by redesignating subparagraph (B) as subparagraph (C),(3)by inserting after subparagraph (A) the following new subparagraph:(B)in any case in which the information sought to be obtained from such other persons is related to determining tax liability, has not been previously requested from the taxpayer, and could reasonably be provided by the taxpayer, identifies each specific item of information intended to be sought from such persons, and, and(4)by amending subparagraph (C), as redesignated by paragraph (2), to read as follows:(C)except as otherwise provided by the Secretary, provides the taxpayer with reasonable opportunity and a period of not less than 45 days (or more, if the taxpayer requests additional time and shows reasonable cause) to respond before contact is made with such other persons..(b)ExceptionSection 7602(c)(3) of the Internal Revenue Code of 1986 is amended—(1)by redesignating subparagraphs (A), (B), and (C) as clauses (i), (ii), and (iii), respectively, and by moving such clauses 2 ems to the right,(2)by striking Exceptions.—This subsection and inserting “Exceptions.—(A)In generalThis subsection, and(3)by adding at the end the following new subparagraph:(B)Exception for information specificitySubparagraph (B) of paragraph (1) shall not apply to information sought from a person other than the taxpayer if the Secretary determines that such information is necessary..(c)Effective dateThe amendments made by this section shall apply to notices provided under section 7602(c) of the Internal Revenue Code of 1986 after the date that is 12 months after the date of the enactment of this Act.Passed the House of Representatives April 27, 2026.Kevin F. McCumber,Clerk.

119 HR 6495 RH: Taxpayer Notification and Privacy Act U.S. House of Representatives 2026-01-07 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IBUnion Calendar No. 372119th CONGRESS2d SessionH. R. 6495[Report No. 119–427]IN THE HOUSE OF REPRESENTATIVESDecember 5, 2025Mr. Steube (for himself and Mr. Panetta) introduced the following bill; which was referred to the Committee on Ways and MeansJanuary 7, 2026Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printedStrike out all after the enacting clause and insert the part printed in italicFor text of introduced bill, see copy of bill as introduced on December 5, 2025A BILLTo amend the Internal Revenue Code of 1986 to provide for specific taxpayer notice when information is sought from third parties.1.Short titleThis Act may be cited as the Taxpayer Notification and Privacy Act.2.Specificity of third-party contact notices(a)In generalParagraph (1) of section 7602(c) of the Internal Revenue Code of 1986 is amended—(1)by striking and at the end of subparagraph (A),(2)by redesignating subparagraph (B) as subparagraph (C),(3)by inserting after subparagraph (A) the following new subparagraph:(B)in any case in which the information sought to be obtained from such other persons is related to determining tax liability, has not been previously requested from the taxpayer, and could reasonably be provided by the taxpayer, identifies each specific item of information intended to be sought from such persons, and, and(4)by amending subparagraph (C), as redesignated by paragraph (2), to read as follows:(C)except as otherwise provided by the Secretary, provides the taxpayer with reasonable opportunity and a period of not less than 45 days (or more, if the taxpayer requests additional time and shows reasonable cause) to respond before contact is made with such other persons..(b)ExceptionSection 7602(c)(3) of the Internal Revenue Code of 1986 is amended—(1)by redesignating subparagraphs (A), (B), and (C) as clauses (i), (ii), and (iii), respectively, and by moving such clauses 2 ems to the right,(2)by striking Exceptions.—This subsection and inserting “Exceptions.—(A)In generalThis subsection, and(3)by adding at the end the following new subparagraph:(B)Exception for information specificitySubparagraph (B) of paragraph (1) shall not apply to information sought from a person other than the taxpayer if the Secretary determines that such information is necessary..(c)Effective dateThe amendments made by this section shall apply to notices provided under section 7602(c) of the Internal Revenue Code of 1986 after the date that is 12 months after the date of the enactment of this Act.January 7, 2026Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed