Sec. 1206. REFORM OF NOTICE OF CONTACT OF THIRD PARTIES
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## SEC. 1206 REFORM OF NOTICE OF CONTACT OF THIRD PARTIES ###
(a)In General **[**[26 U.S.C. 7602](/us/usc/t26/s7602)**]** Section 7602(c)(1) is amended to read as follows: > > #### “(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 unless such contact occurs during a period (not greater than 1 year) which is specified in a notice which— > > > ##### “(A) > > informs the taxpayer that contacts with persons other than the taxpayer are intended to be made during such period, and > > > ##### “(B) > > except as otherwise provided by the Secretary, is provided to the taxpayer not later than 45 days before the beginning of such period. > > Nothing in the preceding sentence shall prevent the issuance of notices to the same taxpayer with respect to the same tax liability with periods specified therein that, in the aggregate, exceed 1 year. A notice shall not be issued under this paragraph unless there is an intent at the time such notice is issued to contact persons other than the taxpayer during the period specified in such notice. The preceding sentence shall not prevent the issuance of a notice if the requirement of such sentence is met on the basis of the assumption that the information sought to be obtained by such contact will not be obtained by other means before such contact.” ” > . ###
(b)Effective Date **[**[26 U.S.C. 7602note](/us/usc/t26/s7602note)**]** The amendment made by this section shall apply to notices provided, and contacts of persons made, after the date which is 45 days after the date of the enactment of this Act.
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- 26 USC 7602note
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