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  • Writer's pictureHolly Roundtree CPA

2019 – 08/14

The IRS has updated its third-party contact notice procedures to comply with the Taxpayer First Act (TFA). Under the TFA, the IRS is required to notify taxpayers in writing at least 45 days before making third-party contacts to parties including employers and banks. Effective Aug. 15, 2019, Publication 1, Your Rights as a Taxpayer, will no longer satisfy the advance-notice requirement. Therefore, in all cases involving third-party contact notices, or in which contacts with third parties will occur after Aug. 15, 2019, a notice meeting the new TFA requirements must be provided to the taxpayer. The notice must include the tax periods at issue. Read the IRS memo here:

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