IRS changes third-party contact procedures

August 7, 2019

Effective Aug. 15, IRS procedures for contacting third parties and notifying taxpayers will be updated. The new procedures will replace the existing Internal Revenue Manual procedures until they are updated, which the IRS says it will do within one year.

The changes are the result of the Taxpayer First Act, which changed Sec. 7602(c)(1). That section required the IRS to provide “reasonable notice in advance to the taxpayer” before making contact with a third party.

The amended section requires informing the taxpayer 1) that the IRS intends to contact third parties, 2) that the notice must specify the period—no more than one year from the notice—during which the contact will occur, and 3) that the notice be provided more than 45 days before the beginning of the period specified in the notice. Find out more.

← View All News