United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2024_register executive 2024-03-22 article Proposed Rules D09002ee1c79266bf D09002ee1c7926744 United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency This document contains proposed regulations relating to the notice that the IRS must provide to a taxpayer in advance of IRS contact with a third party with respect to the determination or collection of the taxpayer's tax liability, to reflect amendments made to the applicable tax law by the Taxpayer First Act of 2019. The regulations would affect taxpayers to whom the IRS must provide advance notice of IRS contact with such third parties. 89 FR 20371 https://www.govinfo.gov/app/details/FR-2024-03-22/2024-05968 2024-05968 fr22mr24-17 RIN 1545-BQ96 4830-01-P REG-117542-22 https://www.govinfo.gov/app/details/FR-2024-03-22/2024-05968 https://www.govinfo.gov/content/pkg/FR-2024-03-22/html/2024-05968.htm https://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-05968.pdf Employment Taxes Estate Taxes Excise Taxes Gift Taxes Income Taxes Penalties Reporting and Recordkeeping Requirements 7 p. 20371 20377 89 FR 20371 Title 26 Part 301 26 CFR Part 301 RIN 1545-BQ96 Advance Notice of Third-Party Contacts; Federal Register Vol. 89, Issue PRORULE 2024-05968 DEPARTMENT OF THE TREASURY Internal Revenue Service 2024-05-21 REG-117542-22 4830-01-P 2024-05968 Notice of proposed rulemaking.

This document contains proposed regulations relating to the notice that the IRS must provide to a taxpayer in advance of IRS contact with a third party with respect to the determination or collection of the taxpayer's tax liability, to reflect amendments made to the applicable tax law by the Taxpayer First Act of 2019. The regulations would affect taxpayers to whom the IRS must provide advance notice of IRS contact with such third parties.

Electronic or written comments and requests for a public hearing must be received by May 21, 2024. Concerning the proposed regulations, Brittany Harrison of the Office of the Associate Chief Counsel (Procedure and Administration), (202) 317-6833 (not toll-free number); concerning the submission of comments and requests for a public hearing, Vivian Hayes, (202) 317-6901 (not toll-free number) or by sending an email to publichearings@irs.gov (preferred). Employment Taxes Estate Taxes Excise Taxes Gift Taxes Income Taxes Penalties Reporting and Recordkeeping Requirements Advance Notice of Third-Party Contacts, publichearings@irs.gov https://www.regulations.gov Vol. 89, no. 57 Office of the Federal Register, National Archives and Records Administration 2024-03-22 continuing daily deposited born digital 247 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2024-03-22 P0b002ee1c5d45e78 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr22mr24 https://www.govinfo.gov/app/details/FR-2024-03-22 https://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/FR-2024-03-22.pdf https://www.govinfo.gov/content/pkg/FR-2024-03-22/xml/FR-2024-03-22.xml fdlp 20303 20538 DGPO 2024-03-22 2024-05-28 FR-2024-03-22 machine generated eng FR FR-2024-03-22 89 57