,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #fdie  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #e1 #bjbe,mr4
 ,/eube 7= himself & ,mr4 ,panetta7     
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,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 has n be5 previ\sly      
reque/$ f ! taxpay] & 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
 respond1 includ+ by provid+ ! in=mation
 describ$ 9 subp>agraph 7,b71 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 7& s  
mu* ( subp>agraph 7,c7 ( p>agraph 7#a7 z
 relates to su* subp>agraph 7,b77 %all n

 apply to in=mation s\ght f a p]son o!r 
?an ! taxpay] if--  7i7 su* in=mation is
 s\ght ) respect to ! collection ( a tax
 liability1 or  7ii7 ! ,secret>y        
det]m9es t su* in=mation is necess>y    
not)/&+ :e!r ! taxpay] c\ld indep5d5tly 
provide su* in=mation or :e!r su*       
in=mation has be5 previ\sly reque/$ f ! 
taxpay]1  4  7c7 ,effective date ,!     
am5dm5ts made by ?is subsection %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