The Taxpayer Notification and Privacy Act requires specific notice to taxpayers when the IRS seeks information from third parties.

The Taxpayer Notification and Privacy Act amends the Internal Revenue Code to mandate that the IRS provide specific notice to taxpayers when seeking information from third parties. This notice must identify each specific item of information intended to be sought from third parties, unless the information has been previously requested from the taxpayer and could reasonably be provided by the taxpayer.

The Taxpayer Notification and Privacy Act requires specific notice to taxpayers when the IRS seeks information from third parties.

The Taxpayer Notification and Privacy Act amends the Internal Revenue Code to mandate that the IRS provide specific notice to taxpayers when seeking information from third parties. This notice must identify each specific item of information intended to be sought from third parties, unless the information has been previously requested from the taxpayer and could reasonably be provided by the taxpayer.