,,ib ,union ,calendar ,no4 #cgb #aaith  
,,congress  #b;d ,session  ,h4 ,r4 #fdie
 ,report ,no4 #aai-dbg ,,in ,,the       
,,house ,,of ,,representatives          
,december #e1 #bjbe,mr4 ,steube 7for    
himself and ,mr4 ,panetta7 introduced   
the following bill2 which was referred  
to the ,committee on ,ways and ,means   
,january #g1 #bjbf,reported with an     
amendment1 committed to the ,committee  
of the ,whole ,house on the ,state of   
the ,union1 and ordered to be           
printed,strike out all after the        
enacting clause and insert the part     
printed in italic,for text of introduced
 bill1 see copy of bill as introduced on
 ,december #e1 #bjbe  ,a ,,bill  ,to    
amend the ,internal ,revenue ,code of   
#aihf to provide for specific taxpayer  
notice when information is sought from  
third parties4  #a4 ,short title ,this  
,act may be cited as the ,taxpayer      
,notification and ,privacy ,act4  #b4   
,specificity of third-party contact     
notices  7a7 ,in general ,paragraph 7#a7

 of section #gfjb7;c7 of the ,internal  
,revenue ,code of #aihf is amended--    
7#a7 by striking and at the end of      
subparagraph 7,a71  7#b7 by             
redesignating subparagraph 7,b7 as      
subparagraph 7,c71  7#c7 by inserting   
after subparagraph 7,a7 the following   
new subparagraph3  7,b7 in any case in  
which the information sought to be      
obtained from such other persons is     
related to determining tax liability1   
has not been previously requested from  
the taxpayer1 and could reasonably be   
provided by the taxpayer1 identifies    
each specific item of information       
intended to be sought from such persons1
 and  1 and  7#d7 by amending           
subparagraph 7,c71 as redesignated by   
paragraph 7#b71 to read as follows3     
7,c7 except as otherwise provided by the
 ,secretary1 provides the taxpayer with 
reasonable opportunity and a period of  
not less than #de days 7or more1 if the 
taxpayer requests additional time and   
shows reasonable cause7 to respond      

before contact is made with such other  
persons4  4  7b7 ,exception ,section    
#gfjb7;c77#c7 of the ,internal ,revenue 
,code of #aihf is amended-- 7#a7 by     
redesignating subparagraphs 7,a71 7,b71 
and 7,c7 as clauses 7i71 7ii71 and      
7iii71 respectively1 and by moving such 
clauses #b ems to the right1  7#b7 by   
striking ,exceptions4--,this subsection 
and inserting 8,exceptions4--  7,a7 ,in 
general ,this subsection  1 and  7#c7 by
 adding at the end the following new    
subparagraph3  7,b7 ,exception for      
information specificity ,subparagraph   
7,b7 of paragraph 7#a7 shall not apply  
to information sought from a person     
other than the taxpayer if the          
,secretary determines that such         
information is necessary4  4  7c7       
,effective date ,the amendments made by 
this section shall apply to notices     
provided under section #gfjb7;c7 of the 
,internal ,revenue ,code of #aihf after 
the date that is #ab months after the   
date of the enactment of this ,act4     

,january #g1 #bjbf,reported with an     
amendment1 committed to the ,committee  
of the ,whole ,house on the ,state of   
the ,union1 and ordered to be printed