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HR 6495119th CongressIntroduced

Taxpayer Notification and Privacy Act

Introduced: Dec 5, 2025
Sponsor: Rep. Steube, W. Gregory [R-FL-17] (R-Florida)
Standard Summary
Comprehensive overview in 1-2 paragraphs

The Taxpayer Notification and Privacy Act amends the Internal Revenue Code to require the IRS to provide taxpayers with specific notice and a 45‑day response period before seeking information from third parties, while preserving certain exceptions.

Key Points

  • 1Amends section 7602(c) to insert a new subparagraph detailing the specific information sought.
  • 2Provides taxpayers a minimum 45‑day period to respond before the IRS contacts third parties.
  • 3Defines exceptions for tax liability collection and Secretary‑determined necessity.
  • 4Effective 12 months after enactment.
  • 5Maintains existing privacy safeguards and procedural rights.

Impact Areas

Individual taxpayersIRS and its third‑party information‑request processesThird‑party data providers (e.g., financial institutions)Taxpayers’ privacy and due‑process rights
Generated by openai/gpt-oss-20b:free on Dec 7, 2025