Taxpayer Notification and Privacy Act
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
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.
Received in the Senate and Read twice and referred to the Committee on Finance.
- Engrossed in House Formatted Text PDF Formatted XML
- Introduced in House Formatted Text PDF Formatted XML
- Referred in Senate Formatted Text PDF Formatted XML
- Reported in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 6495: Taxpayer Notification and Privacy Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-6495/
"H.R. 6495: Taxpayer Notification and Privacy Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-6495/.
H.R. 6495, 119th Cong. (2026), https://openamerica.io/bill/119-HR-6495/.
[H.R. 6495: Taxpayer Notification and Privacy Act](https://openamerica.io/bill/119-HR-6495/)