I 
119TH CONGRESS 
1ST SESSION H. R. 6495 
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 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
for specific taxpayer notice when information is sought 
from third parties. 
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), 
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(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 
has not been previously requested from the tax-
payer and could reasonably be provided by the 
taxpayer, identifies each specific item of infor-
mation intended to be sought from such per-
sons, 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 reason-
able 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, including by providing the information 
described in subparagraph (B), before contact 
is made with such other persons.’’. 
(b) EXCEPTION.—Section 7602(c)(3) of the Internal 
Revenue Code of 1986 is amended— 
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(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 sub-
section’’ and inserting ‘‘EXCEPTIONS.— 
‘‘(A) IN GENERAL.—This subsection’’, and 
(3) by adding at the end the following new sub-
paragraph: 
‘‘(B) EXCEPTION FOR INFORMATION SPEC-
IFICITY.—Subparagraph (B) of paragraph (1) 
(and so much of subparagraph (C) of para-
graph (1) as relates to such subparagraph (B)) 
shall not apply to information sought from a 
person other than the taxpayer if— 
‘‘(i) such information is sought with 
respect to the collection of a tax liability, 
or 
‘‘(ii) the Secretary determines that 
such information is necessary notwith-
standing whether the taxpayer could inde-
pendently provide such information or 
whether such information has been pre-
viously requested from the taxpayer,’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this subsection shall apply to notices provided under sec-
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tion 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. 
Æ 
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