Taxpayer Notification and Privacy Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6495 Referred in Senate (RFS)] <DOC> 119th CONGRESS 2d Session H. R. 6495 _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES April 28, 2026 Received; read twice and referred to the Committee on Finance _______________________________________________________________________ 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