Taxpayer Notification and Privacy Act
- Last Action
- 4/28/2026
Actions
- 2026-04-28Received in the Senate and Read twice and referred to the Committee on Finance.
- 2026-04-27Motion to reconsider laid on the table Agreed to without objection.
- 2026-04-27On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3106)
- 2026-04-27Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3106)
- 2026-04-27DEBATE - The House proceeded with forty minutes of debate on H.R. 6495.
- 2026-04-27Considered under suspension of the rules. (consideration: CR H3106-3107)
- 2026-04-27Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- 2026-01-07Placed on the Union Calendar, Calendar No. 372.
- 2026-01-07Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-427.
- 2026-01-07Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-427.
- 2025-12-10Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
- 2025-12-10Committee Consideration and Mark-up Session Held
- 2025-12-05Referred to the House Committee on Ways and Means.
- 2025-12-05Introduced in House
- 2025-12-05Introduced in House
CRS Summary
As of 2026-01-07 (07)
Taxpayer Notification and Privacy Act
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 the taxpayer in such situation. (Conditions and exceptions apply.)
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.
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 not apply if the IRS determines such third-party information is necessary.
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.
Cosponsors (1)
- Jimmy Panetta (D-CA)
Subjects
- Business records
- Personnel records
- Right of privacy
- Tax administration and collection, taxpayers
Sourced from Congress.gov (public domain).
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.