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5.1.17.8
(12-30-2002)
Exceptions to IRC 7602(c) Requirements
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IRC §7602(c)(3) provides for four situations when the IRS is not required to give the taxpayer advance general notice or to
include a particular third-party contact on the list of third-party contacts provided to the taxpayer. The exceptions are:
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Taxpayer authorizes third-party contact.
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Jeopardy - IRS has good cause to believe that contact may jeopardize collection.
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Reprisal - the third party contact believes that the taxpayer will harm the other person in any way (physical, economic, emotional,
or otherwise).
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Pending criminal investigation.
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