Taxpayer Notification and Privacy Act

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

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119th CONGRESS
  1st Session
                                H. R. 6495

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            December 5, 2025

Mr. Steube (for himself and Mr. Panetta) introduced the following bill; 
         which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  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 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) 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) (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 Date.--The 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.
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