#aai? ,,congress  #b;d ,session  ,h4 ,r4
 #fdie  ,,an ,,act  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide =      
specific taxpay] notice :5 in=mation is 
s\ght f ?ird p>ties4  #a4 ,%ort title   
,?is ,act may be cit$ z ! ,taxpay]      
,notification & ,privacy ,act4  #b4     
,specificity ( ?ird-p>ty contact notices
  7a7 ,9 g5]al ,p>agraph 7#a7 ( section 
#gfjb7;c7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$--  7#a7 by /rik+ & at !  
end ( subp>agraph 7,a71  7#b7 by        
r$esignat+ subp>agraph 7,b7 z           
subp>agraph 7,c71  7#c7 by ins]t+ aft]  
subp>agraph 7,a7 ! foll[+ new           
subp>agraph3  7,b7 9 any case 9 :i* !   
in=mation s\ght to be obta9$ f su* o!r  
p]sons is relat$ to det]m9+ tax         
liability1 has n be5 previ\sly reque/$ f
 ! taxpay]1 & c\ld reasonably be provid$
 by ! taxpay]1 id5tifies ea* specific   
item ( in=mation int5d$ to be s\ght f   
su* p]sons1 &  1 &  7#d7 by am5d+       
subp>agraph 7,c71 z r$esignat$ by       
p>agraph 7#b71 to read z foll[s3  7,c7  

except z o!rwise provid$ by ! ,secret>y1
 provides ! taxpay] ) reasonable        
opportunity & a p]iod ( n less ?an #de  
days 7or m1 if ! taxpay] reque/s        
additional "t & %[s reasonable cause7 to
 respond be=e contact is made ) su* o!r 
p]sons4  4  7b7 ,exception ,section     
#gfjb7;c77#c7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$-- 7#a7 by r$esignat+  
subp>agraphs 7,a71 7,b71 & 7,c7 z       
clauses 7i71 7ii71 & 7iii71             
respectively1 & by mov+ su* clauses #b  
ems to ! "r1  7#b7 by /rik+             
,exceptions4--,?is subsection & ins]t+  
8,exceptions4--  7,a7 ,9 g5]al ,?is     
subsection  1 &  7#c7 by add+ at ! end !
 foll[+ new subp>agraph3  7,b7          
,exception = in=mation specificity      
,subp>agraph 7,b7 ( p>agraph 7#a7 %all n
 apply to in=mation s\ght f a p]son o!r 
?an ! taxpay] if ! ,secret>y det]m9es t 
su* in=mation is necess>y4  4  7c7      
,effective date ,! am5dm5ts made by ?is 
section %all apply to notices provid$ "u
 section #gfjb7;c7 ( ! ,int]nal ,rev5ue 

,code ( #aihf aft] ! date t is #ab mon?s
 aft] ! date ( ! enactm5t ( ?is ,act4   
,pass$ ! ,h\se ( ,repres5tatives ,april 
#bg1 #bjbf4;,cl]k4