The Taxpayer Notification and Privacy Act (H.R. 6495) aims to enhance the notification process the IRS must follow when seeking information from third parties about a taxpayer's federal tax liability. Currently, the IRS must inform taxpayers 45 days before contacting a third party but does not have to disclose what specific information it seeks. This bill mandates that the IRS specify the information it wants from a third party, provided the taxpayer can reasonably supply it and the IRS hasn't asked for it before. The taxpayer must also be given at least 45 days to respond before the IRS proceeds to contact the third party, with the possibility of requesting more time if necessary.
Supporters of the Taxpayer Notification and Privacy Act praise it for enhancing taxpayer rights and privacy. They argue that by requiring the IRS to disclose the specific information it seeks from third parties, taxpayers are better informed and have a fair chance to provide the information themselves, thus reducing unnecessary third-party involvement. The bill is seen as a step towards greater transparency and accountability in IRS operations.
Critics of the Taxpayer Notification and Privacy Act express concerns that the additional requirements could slow down IRS processes and complicate tax enforcement. They argue that the need to specify information and potentially wait longer for taxpayer responses might hinder the IRS's ability to efficiently gather necessary information, potentially impacting tax compliance and revenue collection.
The risk of conflict of interest in the case of H.R. 6495: Taxpayer Notification and Privacy Act, sponsored by W. Steube, is low. There are no direct overlaps detected between the bill's subject matter and the sponsor's top donor industries. This means that the industries that have financially supported the sponsor are not directly affected by the legislation in question. The lobbying activity in this bill's policy area does not indicate any significant financial influence from industries related to the sponsor's donors. The disclosed amounts from lobbying groups such as Verano Holdings LLC ($70,000), Private Care Association Inc ($10,000), and College of Healthcare Information Management Executives ($30,000) do not directly link to the sponsor's top donors. Therefore, there is no clear money trail that suggests a potential conflict of interest.
Organizations that lobbied on issues related to this bill's policy area.
| Client | Lobbying Firm | Amount |
|---|---|---|
| AMERICAN RIVERS ACTION FUND | AMERICAN RIVERS ACTION FUND | $120,000 |
| VERANO HOLDINGS LLC | VERANO HOLDINGS LLC | $70,000 |
| COLLEGE OF HEALTHCARE INFORMATION MANAGEMENT EXECUTIVES | COLLEGE OF HEALTHCARE INFORMATION MANAGEMENT EXECUTIVES | $30,000 |
| WINDOW COVERING MANUFACTURERS ASSOCIATION | NORTHSTAR EK LLC | $30,000 |
| SHINE TECHNOLOGIES | NORTHSTAR EK LLC | $30,000 |
| PRIVATE CARE ASSOCIATION INC | HOLLRAH LLC | $10,000 |
| NATIONAL ASSOCIATION OF TELECOMMUNICATIONS OFFICERS AND ADVISORS | NATIONAL ASSOCIATION OF TELECOMMUNICATIONS OFFICERS AND ADVISORS | undisclosed |
| NATIONAL ASSOCIATION OF WORKFORCE BOARDS | NATIONAL ASSOCIATION OF WORKFORCE BOARDS | undisclosed |
| MYSTERY SHOPPING PROVIDERS ASSOCIATION, INC. | HOLLRAH LLC | undisclosed |
| COALITION TO PRESERVE INDEPENDENT CONTRACTOR STATUS | HOLLRAH LLC | undisclosed |
| TOBACCO-FREE KIDS ACTION FUND | SACHS MEDIA. INC. | undisclosed |
| NATIONAL GRANGE OF THE ORDER OF PATRONS OF HUSBANDRY | THE NATIONAL GRANGE OF THE ORDER OF PATRONS OF HUSBANDRY | undisclosed |
| SYENSQO USA LLC | RIDGELINE ADVOCACY GROUP LLC | undisclosed |
| PUEBLO OF JEMEZ | DENTONS US LLP | undisclosed |
| INVIVYD, INC. | KING & SPALDING LLP | undisclosed |
Source: Senate Lobbying Disclosure Act (LDA) filings, 2026