NOTICE OF INTERNAL REVENUE SERVICE CONTACT OF THIRD PARTIES.

SEC. 3417. NOTICE OF INTERNAL REVENUE SERVICE CONTACT OF THIRD PARTIES. (a) In General.— Section 7602 (relating to examination of books and witnesses), as amended by section 3412, is amended by redesignating subsections (c) and (d) as subsections (d) and (e), respectively, and by inserting after subsection (b) the following new subsection: “(c) Notice of Contact of Third Parties.— “(1) General notice.— An officer or employee of the Internal Revenue Service may not contact any person other than the taxpayer with respect to the determination or collection of the tax liability of such taxpayer without providing reasonable notice in advance to the taxpayer that contacts with persons other than the taxpayer may be made. “(2) Notice of specific contacts.— The Secretary shall periodically provide to a taxpayer a record of persons contacted during such period by the Secretary with respect to the determination or collection of the tax liability of such taxpayer. Such record shall also be provided upon request of the taxpayer. “(3) Exceptions.— This subsection shall not apply— “(A) to any contact which the taxpayer has authorized; “(B) if the Secretary determines for good cause shown that such notice would jeopardize collection of any tax or such notice may involve reprisal against any person; or112 STAT. 758 “(C) with respect to any pending criminal investigation.”. (b) Effective Date.— The amendments made by subsection (a) shall apply to contacts made after the 180th day after the date of the enactment of this Act.