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5.1.17.7
(12-30-2002)
Providing Taxpayers with Third-Party Contact List
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A taxpayer can request a list of third-party contacts at any time. The request can be oral or written.
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If a request for a list of third-party contacts is received in person or by telephone:
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Obtain the taxpayer's name, address, and TIN (taxpayer identification number).
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Advise the taxpayer that he or she should receive the third-party contact list by mail within 10 days.
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Immediately forward the taxpayer's name, address, and TIN to the Third-Party Contact Coordinator.
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If the request is received by mail, immediately forward the taxpayer's request to the Third-Party Contact Coordinator.
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Taxpayers must submit a separate request for each list of contacts. Do not accept a blanket request for a list of future contacts.
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The Third-Party Contact Coordinator will research the request, prepare and mail Letter 3173.
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Letter 3173 will list all third-party contacts:
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Made after January 18, 1999, or
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Made since the taxpayer received the latest periodic report of third-party contacts.
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