H.R. 6495

<p><strong>Taxpayer Notification and Privacy Act</strong></p><p>This bill expands the Internal Revenue Service (IRS) notice requirements for contacting a third party (e.g., employer or bank) for information related to a taxpayer’s federal tax liability and the rights of&nbsp;the&nbsp;taxpayer in such situation. (Conditions and exceptions apply.)</p><p>Currently, the IRS must notify a taxpayer at least 45 days in advance of a time period during which the IRS intends to contact a third party for information related to the taxpayer’s tax liability but is not required to specify what information is being sought.</p><p>The bill requires the IRS to specify in a notice to a taxpayer each item of information sought from a third party when (1) the IRS has not previously requested such information from the taxpayer, and (2) the taxpayer can reasonably provide such information. This requirement does&nbsp;not apply&nbsp;if the IRS determines such third-party information is necessary.</p><p>Further, under the bill, a taxpayer is allowed no less than 45 days (or more if requested by the taxpayer and deemed reasonable) to respond before the IRS contacts such third party.</p>

Bill Number

6495

Introduced

4/28/2026

Status

Received in the Senate and Read twice and referred to the Committee on Finance.

Policy Area

Taxation

Data from Congress.gov