Pub. L. 116-25, tit. I, subtit. E, sec. 1406
CUSTOMER SERVICE INFORMATION.
SEC. 1406. CUSTOMER SERVICE INFORMATION. The Secretary of the Treasury (or the Secretary’s delegate) shall provide helpful information to taxpayers placed on hold during a telephone call to any Internal Revenue Service help line, including the following:(1) Information about common tax scams.(2) Information on where and how to report tax scams.(3) Additional advice on how taxpayers can protect themselves from identity theft and tax scams.133 STAT. 1001