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Taxpayer Notification and Privacy Act of 2025
To amend the Internal Revenue Code of 1986 to provide for specific taxpayer notice when information is sought from third parties.
Summary
The Taxpayer Notification and Privacy Act of 2025 amends the Internal Revenue Code to require more specific notice when the IRS seeks information from third parties about a taxpayer. When information could reasonably be provided by the taxpayer, the IRS must identify each specific item of information intended to be sought from third parties and provide the taxpayer with at least 45 days (or longer if the taxpayer requests additional time with reasonable cause) to respond before contacting those third parties. The requirement does not apply if the Treasury Secretary determines the information from third parties is necessary even if the taxpayer could provide it. The amendments apply to notices issued 12 months after enactment.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Sen. Barrasso, John [R-WY] (R-WY)
1 cosponsor
Actions (2)
- Jul 31, 2025 Read twice and referred to the Committee on Finance. (text: CR S5000) · senate
- Jul 31, 2025 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE SENATE OF THE UNITED STATES
July 31, 2025
Mr. Barrasso (for himself and Mr. Warnock) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to provide for specific taxpayer notice when information is sought from third parties.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Taxpayer Notification and Privacy Act of 2025”.
SEC. 2. SPECIFICITY OF THIRD-PARTY CONTACT NOTICES.
(a) In General.—Paragraph (1) of section 7602(c) of the Internal Revenue Code of 1986 is amended—
(1) by striking “and” at the end of subparagraph (A),
(2) by redesignating subparagraph (B) as subparagraph (C),
(3) by inserting after subparagraph (A) the following new subparagraph:
“(B) in any case in which the information sought to be obtained from such other persons could reasonably be provided by the taxpayer, identifies each specific item of information intended to be sought from such persons, and”, and
(4) by amending subparagraph (C), as redesignated by paragraph (2), to read as follows:
“(C) except as otherwise provided by the Secretary, provides the taxpayer with reasonable opportunity and a period of not less than 45 days (or more, if the taxpayer requests additional time and shows reasonable cause) to respond, including by providing the information described in subparagraph
(B), before contact is made with such other persons.”.
(b) Exception.—Section 7602(c)(3) of the Internal Revenue Code of 1986 is amended—
(1) by redesignating subparagraphs (A), (B), and (C) as clauses (i), (ii), and (iii), respectively, and by moving such clauses 2 ems to the right,
(2) by striking “Exceptions.—This subsection” and inserting “Exceptions.—
“(A) In general.—This subsection”, and
(3) by adding at the end the following new subparagraph:
“(B) Exception for information specificity.—If the Secretary determines that the information sought from a person other than the taxpayer is necessary notwithstanding whether the taxpayer could independently provide such information, subparagraph
(B) of paragraph (1) shall not apply.”.
(c) Effective Date.—The amendments made by this section shall apply to notices provided under section 7602(c) of the Internal Revenue Code of 1986 after the date that is 12 months after the date of the enactment of this Act. <all>
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