Sec. 1406. CUSTOMER SERVICE INFORMATION
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## SEC. 1406 CUSTOMER SERVICE INFORMATION **[**[26 U.S.C. 7801 note](/us/usc/t26/s7801)**]** The Secretary of the Treasury (or the Secretary’s delegate) shall provide helpful information to taxpayers placed on hold during a telephone call to any Internal Revenue Service help line, including the following: ####
(1)Information about common tax scams. ####
(2)Information on where and how to report tax scams. ####
(3)Additional advice on how taxpayers can protect themselves from identity theft and tax scams.
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Sec. 1406
CUSTOMER SERVICE INFORMATION
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