Data / Federal rules / 2024-05968
Advance Notice of Third-Party Contacts
The Internal Revenue Service published this proposed rule in the Federal Register on March 22, 2024. Comments closed on May 21, 2024.
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What the agency says
This document contains proposed regulations relating to the notice that the IRS must provide to a taxpayer in advance of IRS contact with a third party with respect to the determination or collection of the taxpayer's tax liability, to reflect amendments made to the applicable tax law by the Taxpayer First Act of 2019. The regulations would affect taxpayers to whom the IRS must provide advance notice of IRS contact with such third parties.
Key facts
- Document number
- 2024-05968
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- March 22, 2024
- Comments due
- May 21, 2024
- Dates
- Electronic or written comments and requests for a public hearing must be received by May 21, 2024.
- Docket
- REG-117542-22
- Regulation ID (RIN)
- 1545-BQ96
- Code of Federal Regulations
- 26 CFR 301
- Topics
- Employment taxes; Estate taxes; Excise taxes; Gift taxes; Income taxes; Penalties; Reporting and recordkeeping requirements
- Pages
- 7
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Everything from the Internal Revenue Service · Rules on employment taxes · Rules on estate taxes · Rules on excise taxes · Published in March 2024
Read from the Federal Register API, last updated 2026-10-24. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.