Sec. 2006. SINGLE POINT OF CONTACT FOR TAX-RELATED IDENTITY THEFT VICTIMS
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## SEC. 2006 SINGLE POINT OF CONTACT FOR TAX-RELATED IDENTITY THEFT VICTIMS **[**[26 U.S.C. 7529 note](/us/usc/t26/s7529)**]** ###
(a)In General The Secretary of the Treasury (or the Secretary’s delegate) shall establish and implement procedures to ensure that any taxpayer whose return has been delayed or otherwise adversely affected due to tax-related identity theft has a single point of contact at the Internal Revenue Service throughout the processing of the taxpayer’s case. The single point of contact shall track the taxpayer’s case to completion and coordinate with other Internal Revenue Service employees to resolve case issues as quickly as possible. ###
(b)Single Point of Contact ####
(1)In general For purposes of subsection (a), the single point of contact shall consist of a team or subset of specially trained employees who— #####
(A)have the ability to work across functions to resolve the issues involved in the taxpayer’s case; and #####
(B)shall be accountable for handling the case until its resolution. ####
(2)Team or subset The employees included within the team or subset described in paragraph
(1)may change as required to meet the needs of the Internal Revenue Service, provided that procedures have been established to— #####
(A)ensure continuity of records and case history; and #####
(B)notify the taxpayer when appropriate.
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Sec. 2006
SINGLE POINT OF CONTACT FOR TAX-RELATED IDENTITY THEFT VICTIMS
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