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119th Congress

H.R. 6495

Taxpayer Notification and Privacy Act

  1. Introduced
  2. In committee
  3. Passed House
  4. Passed Senate
  5. To President
  6. Became law
Sponsor
W. Gregory Steube(R-FL)
Introduced
Dec 5, 2025
Policy area
Taxation
Committees
House Committee on Ways and Means; Senate Committee on Finance
Official text
Referred in Senate · Congress.gov page

Cosponsors (1)

Original cosponsors (1)

Summary

Summary by the Congressional Research Service· describes the “Reported to House” version

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.

Roll-call votes

No recorded votes on this bill.

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