Pub. L. 116-25, tit. I, subtit. E, sec. 1406 (as amended)
CUSTOMER SERVICE INFORMATION.
SEC. 1406. [26 U.S.C. 7801 note] 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.
- Cross-references to the US Code
- 26 U.S.C. 7801 note