This is not an official government website.
© 2026 PLEJ LC. All rights reserved.
Congressional Daily Record
This section captures a floor statement or debate entry. It mentions legislation such as Taxpayer Notification and Privacy Act, members such as Jason Smith.
Issued
April 27, 2026
house side of the record
People
3
Linked members mentioned in this section
Legislation
1
Bills and resolutions linked from this section
Committees
0
No linked committees in this section
Senate Holds
0
No hold activity linked here
Source Document
Connected Data
People mentioned
Bills and resolutions
Source Control
Reader mode is for comprehension. The linked government PDF is the official published source.
Download official House Record PDFReturn to issue contextMr. SMITH of Missouri. Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 6495) to amend the Internal Revenue Code of 1986 to provide for specific taxpayer notice when information is sought from third parties, as amended.
The Clerk read the title of the bill.
The text of the bill is as follows:
H.R. 6495
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”.
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 is related to determining
tax liability, has not been previously requested from the
taxpayer, and 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 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.—Subparagraph
(B) of paragraph (1) shall not apply to information sought
from a person other than the taxpayer if the Secretary
determines that such information is necessary.”.
(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.
The SPEAKER pro tempore. Pursuant to the rule, the gentleman from Missouri (Mr. Smith) and the gentleman from California (Mr. Panetta) each will control 20 minutes.
The Chair recognizes the gentleman from Missouri.
General Leave
Mr. SMITH of Missouri. Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days to revise and extend their remarks and include extraneous material on the bill under consideration.
The SPEAKER pro tempore. Is there objection to the request of the gentleman from Missouri?
There was no objection.
Mr. SMITH of Missouri. Mr. Speaker, I yield myself such time as I may consume.
Mr. Speaker, I rise in support of H.R. 6495, the Taxpayer Notification and Privacy Act, bipartisan legislation introduced by Representatives Greg Steube and Jimmy Panetta.
not be able to go behind their back without their knowledge. Yet, right now, the IRS can do just that.
review or investigation about what information the agency is seeking; who it may have contacted; or, for that matter, give the taxpayer the opportunity to provide the information themselves. This puts the individual taxpayer in a situation where their privacy, their livelihood, or their reputation could all be unduly harmed.
That is unacceptable. Thanks to Representative Steube—a tireless advocate for the American taxpayer—who has been focused on holding a powerful agency like the IRS accountable, taxpayers will be better protected.
Mr. Speaker, I reserve the balance of my time.
Mr. PANETTA. Mr. Speaker, I yield myself such time as I may consume.
Mr. Speaker, I thank the chairman and Representative Greg Steube for their work together with me on the Taxpayer Notification and Privacy Act.
the Ways and Means Committee, that would ensure that the IRS respects the privacy and the dignity of every taxpayer when collecting needed information.
notify taxpayers before reaching out to third parties, like banks, employers, or even neighbors, to gather information. Yet, these notices are often vague. They fail to specify exactly what they want. At times, they don't even give taxpayers any opportunity to defend themselves or for the taxpayers to provide the information themselves.
approach falls short. It leaves honest Americans blindsided, and it can put people's reputations at risk in close-knit communities, where a whisper about IRS investigations can chill businesses and damage livelihoods.
The Taxpayer Notification and Privacy Act changes that. It would implement a National Taxpayer Advocate's recommendation to mandate tailored notices in which the IRS clearly—clearly states what information it needs and from exactly whom.
{time} 1550
information. This empowers families. This empowers businesses to resolve issues privately with the IRS, protecting their reputation and relationships with local banks and other vendors.
the information is determined to be necessary or when the information is
sought specifically to collect tax liability.
allowing taxpayers to resolve issues privately and ensuring that these notices cannot be used to avoid taxes.
Mr. Speaker, I urge my colleagues to vote “yes,” and I reserve the balance of my time.
Mr. SMITH of Missouri. Mr. Speaker, I yield such time as he may consume to the gentleman from Florida (Mr. Steube), the sponsor of this legislation.
Mr. STEUBE. Mr. Speaker, I rise today in support of H.R. 6495, the Taxpayer Notification and Privacy Act.
idea: Before the IRS goes to your bank, your employer, your vendor, or another third party for information about you, when you can reasonably provide that information yourself, you should be told what they are looking for and given a fair chance to respond.
contact notice, but too often those notices aren't specific enough to let a person meaningfully respond. When the IRS reaches out to third parties, it can create real-world consequences: reputational harm, confusion, or stress for families and small businesses, especially when the taxpayer could have simply produced the records directly.
Mr. Speaker, this legislation is about building a healthier relationship between taxpayers and their government. Our citizens deserve a Federal Government that respects privacy and due process while still ensuring the IRS can do its job.
needs. It simply ensures taxpayers receive meaningful notice and a fair opportunity to provide the information themselves when appropriate.
For law-abiding Americans, compliance is already complicated enough. The least we can do is ensure that when the IRS intends to go outside the taxpayer to gather information the taxpayer can provide, the taxpayer gets clarity—what exactly is being sought—and a fair chance to respond.
Congressman Panetta on this legislation because protecting taxpayers and improving procedural fairness should not be partisan. I also thank Senator Barrasso of Wyoming for being the leader on this issue in the Senate, and I hope this bill can receive quick consideration in the Senate and sent to the President's desk.
efficient, more transparent tax administration that works better for all taxpayers.
Mr. Speaker, I urge my colleagues to support the Taxpayer Notification and Privacy Act.
Mr. PANETTA. Mr. Speaker, I yield myself the balance of my time.
for their leadership on this legislation, and I urge the House to pass this commonsense legislation.
are treated with transparency, with dignity, and with fairness that we all deserve.
first, we can protect their privacy, their reputations, and their relationships. This will reduce unnecessary third-party probes, saving resources and protecting taxpayers. This strengthens trust between our constituents and the government while ensuring that taxes are properly collected.
Mr. Speaker, that is why I urge a “yes” vote, and I yield back the balance of my time.
Mr. SMITH of Missouri. Mr. Speaker, I yield myself the balance of my time.
the independent organization tasked with helping taxpayers solve problems with the IRS. Their recommendations align with the changes this legislation would enact to strengthen taxpayer rights.
principle of fairness that all Americans should be afforded under the law.
Mr. Speaker, I encourage my colleagues to support this legislation, and I yield back the balance of my time.
The SPEAKER pro tempore. The question is on the motion offered by the gentleman from Missouri (Mr. Smith) that the House suspend the rules and pass the bill, H.R. 6495, as amended.
The question was taken; and (two-thirds being in the affirmative) the rules were suspended and the bill, as amended, was passed.
A motion to reconsider was laid on the table.