[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6495 Engrossed in House (EH)]

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119th CONGRESS
  2d Session
                                H. R. 6495

_______________________________________________________________________

                                 AN ACT


 
  To amend the Internal Revenue Code of 1986 to provide for specific 
     taxpayer notice when information is sought from third parties.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Taxpayer Notification and Privacy 
Act''.

SEC. 2. SPECIFICITY OF THIRD-PARTY CONTACT NOTICES.

    (a) In General.--Paragraph (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) Exception.--Section 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 general.--This subsection'', and
            (3) by adding at the end the following new subparagraph:
                    ``(B) Exception for information specificity.--
                Subparagraph (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 Date.--The 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.

            Attest:

                                                                 Clerk.
119th CONGRESS

  2d Session

                               H. R. 6495

_______________________________________________________________________

                                 AN ACT

  To amend the Internal Revenue Code of 1986 to provide for specific 
     taxpayer notice when information is sought from third parties.