Interim Revised Notice of Intent to Contact Third-Parties Procedures Issued by IRS
The Self-Employed/Small Business (SBSE) Division of the IRS has a memorandum outlining revised procedures for third party contact in SBSE-04-0719-0034.[1] The revised procedures reflect changes made to IRC §7602(c)(1) by the Taxpayer First Act of 2019.
IRC §7602(c)(1), both before and after amendment, required the IRS to provide notice to the taxpayer prior to contacting third parties. The IRS had taken the position, noted in the Internal Revenue Manual at IRM 25.27, Third Party Contacts, that providing the taxpayer with Publication 1, Your Rights as a Taxpayer, was sufficient notice under the prior law.
Read More