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5.1.17.2
(05-20-2008)
Third-Party Contacts
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For purposes of IRC §7602(c), a third-party contact has been made when an IRS employee initiates contact with a person other
than the taxpayer and asks questions about a specific taxpayer with respect to that taxpayer's Federal tax liability, including
the issuance of a levy or summons to someone other than the taxpayer.
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Generally, an IRS employee will identify himself or herself when attempting to obtain information from third parties. In situations
where an IRS employee attempts to reach a taxpayer by telephone, but instead reaches someone other than the taxpayer:
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If the appropriate Letter 3164 or Publication 1 (Pub 1), Your Rights as a Taxpayer, version dated 05/2005 has been sent and
the requisite waiting period has lapsed, the employee may seek additional information.
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If the appropriate Letter 3164 or Pub 1 has not been sent and the requisite waiting period has not lapsed, the employee may
not seek additional information nor should the employee identify himself or herself unless expressly asked
Note:
In (a) and (b) above, merely identifying himself or herself as an IRS employee does not constitute third-party contact
.
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The following are not third-party contacts:
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Searches made on computer databases that do not require any personal involvement on the other end (e.g., LEXIS, Information
America).
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Contacts made with any office of any local, state, federal or foreign government entity (such as the Postal Service) to obtain
the taxpayer's current address. Exceptions to the above are contacts concerning the taxpayer's business with the government
office contacted, such as the taxpayer's contracts with or employment by the office.
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Unsolicited information received from a third-party where the third-party initiated the contact.
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Information that the Service receives from, or provides to the government of a foreign country or U.S. possession pursuant
information exchange programs under treaties or agreements with such governments or as authorized by domestic or foreign statutes,
including programs concerning specific, routine, spontaneous and simultaneous exchanges of information.
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Contacts made by the Service to respond to a request from a government of a foreign country or U.S. possession concerning
a foreign or possession tax liability.
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Contacts made with third parties to collect taxes for another country as part of a Mutual Collection Assistance Agreement.
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Exchanges of information via tape programs, e.g.. State Income Tax Levy Program and Federal Payment Levy Program.
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Contacts with individuals who have a valid power of attorney for the taxpayer.
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Contacts made to obtain information regarding an industry or market segment where specific taxpayers have not been identified.
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Contacts made by Service employees during litigation if the contact relates to a matter and issue being litigated, including,
but not limited to, service of Tax Court subpoenas on third parties by employees.
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Contacts made with other Service employees in the scope of an employee's official duties, including employees of the Office
of Chief Counsel.
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Contacts made as the result of unsolicited requests for a payoff of a Notice of Federal Tax Lien or to respond to requests
for information regarding the priority of a lien, e.g., lending institution (IRC §6103 provisions do apply).
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When the taxpayer under examination is a business, contacts made with employees who are acting within the scope of their employment.
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The following are generally third-party contacts:
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Solicitation by an IRS employee for additional information as a result of a follow up to a third-party-initiated call.
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Contacts made with employees of the taxpayer who are questioned outside the scope of their normal employment when the taxpayer
under examination is a business.
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