{"abstract":"This document contains proposed regulations relating to the notice that the IRS must provide to a taxpayer in advance of IRS contact with a third party with respect to the determination or collection of the taxpayer's tax liability, to reflect amendments made to the applicable tax law by the Taxpayer First Act of 2019. The regulations would affect taxpayers to whom the IRS must provide advance notice of IRS contact with such third parties.","action":"Notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2024/03/22/2024-05968.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"301","title":26}],"citation":"89 FR 20371","comment_url":"http://www.regulations.gov/commenton/IRS-2024-0011-0001","comments_close_on":"2024-05-21","correction_of":null,"corrections":[],"dates":"Electronic or written comments and requests for a public hearing must be received by May 21, 2024.","disposition_notes":null,"docket_ids":["REG-117542-22"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":9,"comment_start_date":"2024-03-22","updated_at":"2025-04-09T01:56:02.859-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2024-0011-0001","allow_late_comments":true,"id":"IRS-2024-0011-0001","comment_end_date":"2024-05-22","regulations_dot_gov_open_for_comment":true}],"supporting_documents_count":0,"id":"IRS-2024-0011","title":"Advance Notice of Third-Party Contacts (REG-117542-22)"}],"document_number":"2024-05968","effective_on":null,"end_page":20377,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2024/03/22/2024-05968.xml","html_url":"https://www.federalregister.gov/documents/2024/03/22/2024-05968/advance-notice-of-third-party-contacts","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2024-05968?publication_date=2024-03-22","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2024-03-22/2024-05968/mods.xml","not_received_for_publication":null,"page_length":7,"page_views":{"count":278,"last_updated":"2026-07-27 20:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-03-22/pdf/2024-05968.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-05968.pdf?1711025116","publication_date":"2024-03-22","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2024/03/22/2024-05968.txt","regulation_id_number_info":{"1545-BQ96":{"issue":"202504","html_url":"https://www.federalregister.gov/regulations/1545-BQ96/advance-notice-of-third-party-contacts","title":"Advance Notice of Third-Party Contacts","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202504&RIN=1545-BQ96&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BQ96"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BQ96/advance-notice-of-third-party-contacts","title":"Advance Notice of Third-Party Contacts"},"comments_count":9,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2024-0011","supporting_documents_count":0,"docket_id":"IRS-2024-0011","document_id":"IRS-2024-0011-0001","regulation_id_number":"1545-BQ96","title":"Advance Notice of Third-Party Contacts (REG-117542-22)","checked_regulationsdotgov_at":"2025-04-10T00:55:04Z"},"regulations_dot_gov_url":"http://www.regulations.gov/commenton/IRS-2024-0011-0001","significant":false,"signing_date":null,"start_page":20371,"subtype":null,"title":"Advance Notice of Third-Party Contacts","toc_doc":"Advance Notice of Third-Party Contacts","toc_subject":null,"topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":89}