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13.1.2.4
(01-27-2009)
Third Party Contacts
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RRA98 § 3417 and IRC § 7602(c) specify requirements when third party contacts will be made in connection with working a case. Basically, IRS employees are
prohibited from contacting persons other than the taxpayer about the collection or determination of a tax without first giving
the taxpayer reasonable notice that such contacts may be made. Refer to the following IRM sections for additional information:
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IRM 11.3.3, Disclosure to Designee and Practitioner;
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IRM 11.3.3.2, Disclosure to Third Parties Based upon Taxpayer Regulations; or
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IRM 5.1.17, Third-Party Contact.
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IRC § 7602(c)(3)(C) specifically exempts Criminal Investigation from the requirements when such third party contacts are made
during an investigative contact. For more information on third party contacts when a case is in Criminal Investigation see
the above IRM sections.
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Examples of third party contacts are the following:
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Generally, when an employee or an agent of the IRS contacts a person other than the taxpayer and asks questions about a specific
taxpayer with respect to the determination or collection of that taxpayer's federal tax liability, a third party contact has
been made. This definition also includes issuance of a levy or a summons to someone other than the taxpayer.
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Contacts with government officials, including contacts made with officials of foreign governments, are also included in this
definition, except as noted below. When in doubt as to whether a particular contact falls within the requirements of section
7602(c), contact your Third Party Contact Coordinator.
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The following types of contact ARE NOT considered third party contacts:
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Searches made on computer databases that do not require any kind of personal involvement at the other end (e.g., LEXIS-NEXIS,
Information America);
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Contacts made with government officials to obtain information that is available to the public, i.e., contacting the Postal
Service to obtain a taxpayer's current address;
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Information received from a third party where the third party initiated the contact;
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Information that the United States exchanges in routine or spontaneous exchange programs with a foreign country pursuant to
an exchange of information clause in a tax convention between the United States and that foreign country or with a United
States possession pursuant to an exchange of information clause in a coordinating agreement between the United States and
that possession;
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Exchanges of information via tape programs such as the State Income Tax Levy Program (SITLP) and the Federal Payment Levy
Program (FPLP);
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Contacts with individuals who have a valid Power of Attorney for the taxpayer;
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Contacts made for the purpose of obtaining information regarding an industry or market segment where specific taxpayers have
not yet been identified;
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Contacts made by IRS employees during litigation if the contact relates to a matter and issue being litigated;
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Contacts made with other IRS employees, including employees of the Office of Chief Counsel, acting within the scope of an
employee's official duties; or
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Contacts made as the result of unsolicited requests for payoff of a Notice of Federal Tax Lien or to respond to requests for
information regarding the priority of a lien.
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IRS employees must comply with all disclosure laws. Even though a contact may be excepted from IRC § 7602(c), disclosure laws
do apply in all situations.
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Contacts made via three-way calling with the taxpayer on the line are excepted from the requirements of IRC § 7602(c) because
taxpayer authorization is implicit in this situation.
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Under IRC § 7602(c)(3)(A), contacts that the taxpayer has authorized are excepted from the notice and record keeping requirements
of IRC § 7602(c).
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Refer to IRM 13.1.10.3, Disclosure Issues and Taxpayer Authentication for specific disclosure and taxpayer authentication
procedures while working a TAS case.
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