IB 
Union Calendar No. 372 
119TH CONGRESS 
2D SESSION 
H. R. 6495 
[Report No. 119–427] 
To amend the Internal Revenue Code of 1986 to provide for specific taxpayer 
notice when information is sought from third parties. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 5, 2025 
Mr. STEUBE (for himself and Mr. PANETTA) introduced the following bill; 
which was referred to the Committee on Ways and Means 
JANUARY 7, 2026 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on December 5, 2025] 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Taxpayer Notification 
and Privacy Act’’. 
SEC. 2. SPECIFICITY OF THIRD-PARTY CONTACT NOTICES. 
(a) IN GENERAL.—Paragraph (1) of section 7602(c) 
of the Internal Revenue Code of 1986 is amended— 
(1) by striking ‘‘and’’ at the end of subpara-
graph (A), 
(2) by redesignating subparagraph (B) as sub-
paragraph (C), 
(3) by inserting after subparagraph (A) the fol-
lowing new subparagraph: 
‘‘(B) in any case in which the information 
sought to be obtained from such other persons is 
related to determining tax liability, has not been 
previously requested from the taxpayer, and 
could reasonably be provided by the taxpayer, 
identifies each specific item of information in-
tended to be sought from such persons, and’’, and 
(4) by amending subparagraph (C), as redesig-
nated by paragraph (2), to read as follows: 
‘‘(C) except as otherwise provided by the 
Secretary, provides the taxpayer with reasonable 
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opportunity and a period of not less than 45 
days (or more, if the taxpayer requests addi-
tional time and shows reasonable cause) to re-
spond before contact is made with such other 
persons.’’. 
(b) EXCEPTION.—Section 7602(c)(3) of the Internal 
Revenue Code of 1986 is amended— 
(1) by redesignating subparagraphs (A), (B), 
and (C) as clauses (i), (ii), and (iii), respectively, 
and by moving such clauses 2 ems to the right, 
(2) by striking ‘‘EXCEPTIONS.—This subsection’’ 
and inserting ‘‘EXCEPTIONS.— 
‘‘(A) IN GENERAL.—This subsection’’, and 
(3) by adding at the end the following new sub-
paragraph: 
‘‘(B) EXCEPTION FOR INFORMATION SPECI-
FICITY.—Subparagraph (B) of paragraph (1) 
shall not apply to information sought from a 
person other than the taxpayer if the Secretary 
determines that such information is necessary.’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to notices provided under section 
7602(c) of the Internal Revenue Code of 1986 after the date 
that is 12 months after the date of the enactment of this 
Act. 
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Union Calendar No. 372 
119TH CONGRESS 
2D SESSION 
H. R. 6495 
[Report No. 119–427] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
provide for specific taxpayer notice when infor-
mation is sought from third parties. 
JANUARY 7, 2026 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
VerDate Sep 11 2014 
21:09 Jan 07, 2026
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PO 00000
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