Irs phone number 301
A contact is “with respect to” the determination or collection of the tax liability of such taxpayer when made for the purpose of either determining or collecting a particular tax liability and when directly connected to that purpose. (3) With respect to the determination or collection of the tax liability of such taxpayer. The searches on the commercial online research service and Internet websites are not contacts with “persons other than the taxpayer.” The revenue agent later explores several Internet web sites that may have information relevant to the examination. The revenue agent uses an IRS account, logs on with her IRS user name and password, and uses the name of the corporate taxpayer in her search terms. (ii) Examples: The following examples illustrate this paragraph (c)(2):Ī revenue agent examining a corporate taxpayer's return uses a commercial online research service to research the corporate structure of the taxpayer. Such employee, officer, or fiduciary shall be conclusively presumed to be acting within the scope of his or her employment or relationship during business hours on business premises. (C) A current employee, officer, or fiduciary of a taxpayer when acting within the scope of his or her employment or relationship with the taxpayer. (B) Any computer database or website regardless of where located and by whom maintained, including databases or web sites maintained on the Internet or in county courthouses, libraries, or any other real or virtual site or (A) An officer or employee of the IRS, as defined in paragraph (c)(1)(i)(B) of this section, acting within the scope of his or her employment The phrases “person other than the taxpayer” and “third party” are used interchangeably in this section, and do not include. Both the receptionist and the answering machine are only intermediaries in the process of reaching the taxpayer. The fact that the IRS employee must either speak with a third party (the receptionist) or leave a message on the answering machine, which may be heard by a third party, does not mean that the employee is initiating a communication with a person other than the taxpayer. Neither of these phone calls meets the first element of a third-party contact because the IRS employee is trying to initiate a communication with the taxpayer and not a person other than the taxpayer. The second call is answered by the office answering machine, on which the IRS employee leaves the same message. The IRS employee leaves a message with the receptionist stating only his name and telephone number, and asks that the taxpayer call him. The first call is answered by a receptionist who states that the taxpayer is not available. The following examples illustrate this paragraph (c)(1):Ī revenue agent trying to contact the taxpayer to discuss the taxpayer's pending examination twice calls the taxpayer's place of business. No inference about the employment or contractual relationship of such other persons with the IRS may be drawn from this regulation for any purpose other than the requirements of section 7602(c). For purposes of this section, an IRS employee includes all officers and employees of the IRS, the Chief Counsel of the IRS and the National Taxpayer Advocate, as well as a person described in section 6103(n), an officer or employee of such person, or a person who is subject to disclosure restrictions pursuant to a written agreement in connection with the solicitation of an agreement described in section 6103(n) and its implementing regulations. Returning unsolicited telephone calls or speaking with persons other than the taxpayer as part of an attempt to speak to the taxpayer are not initiations of third-party contacts. An IRS employee initiates a communication whenever it is the employee who first tries to communicate with a person other than the taxpayer. (c) Elements of third-party contact explained. (5) Discloses the association of the IRS employee with the IRS. (4) Discloses the identity of the taxpayer being investigated and (3) Is made with respect to the determination or collection of the tax liability of such taxpayer (2) Is made to a person other than the taxpayer Contacts subject to section 7602(c) and this regulation shall be called “third-party contacts.” A third-party contact is a communication which. A record of persons so contacted must be made and given to the taxpayer upon the taxpayer's request. Subject to the exceptions in paragraph (f) of this section, no officer or employee of the Internal Revenue Service (IRS) may contact any person other than the taxpayer with respect to the determination or collection of such taxpayer's tax liability without giving the taxpayer reasonable notice in advance that such contacts may be made.