Taxpayer Notification and Privacy Act

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.

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Documents

5 official files

• Referred in Senate

  Referred in Senate · EN · 28 April 2026

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• Engrossed in House

  Engrossed in House · EN · 27 April 2026

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• Reported in House

  Reported in House · EN · 7 January 2026

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• Reported to House

  summary · EN · 7 January 2026

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• Introduced in House

  Introduced in House · EN · 5 December 2025

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