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OPINION
Third-Party Contacts
Petitioners contend that respondent’s agents violated
section 7602(c) by contacting third parties without giving
petitioners proper advance notice. Respondent contends that
section 7602(c) has no application to this case.
Section 7602(c), which was added by section 3417 of the
Internal Revenue Service Restructuring and Reform Act of 1998
(RRA 1998), Pub. L. 105-206, 112 Stat. 757, provides as follows:
(c) Notice of Contact of Third Parties.--
(1) General notice.--An officer or employee of the
Internal Revenue Service may not contact any person other
than the taxpayer with respect to the determination or
collection of the tax liability of such taxpayer without
providing reasonable notice in advance to the taxpayer that
contacts with persons other than the taxpayer may be made.
(2) Notice of specific contacts.--The Secretary
shall periodically provide to a taxpayer a record of
persons contacted during such period by the Secretary
with respect to the determination or collection of the
tax liability of such taxpayer. Such record shall also
be provided upon request of the taxpayer.
(3) Exceptions.--This subsection shall not apply–-
(A) to any contact which the taxpayer
has authorized;
(B) if the Secretary determines for good
cause shown that such notice would jeopardize
collection of any tax or such notice may
involve reprisal against any person; or
(C) with respect to any pending criminal
investigation.
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Last modified: May 25, 2011