26 U.S.C. § 6304 — Fair tax collection practices
submitted 28 years ago by Pub. L. 105-206 to r/title-26-INTERNAL-REVENUE-CODE · 384 words · no verdicts yet
When collecting unpaid tax, the Secretary must respect limits on when and where the taxpayer is contacted and must not harass or abuse anyone. The section identifies prohibited conduct and points to the civil-action provision in section 7433.
(a) Communication with the taxpayer*. Without the taxpayer’s direct consent to the Secretary* or a court’s express permission, the Secretary may not contact a taxpayer about collecting unpaid tax (1) at an unusual or inconvenient time or place, or one the Secretary knows or should know is inconvenient; (2) when the Secretary knows the taxpayer has a representative authorized to practice before the Internal Revenue Service for that tax and knows or can readily find the representative’s name and address, unless the representative does not respond within a reasonable time or consents to direct contact; or (3) at the taxpayer’s workplace when the Secretary knows or has reason to know the employer bars the taxpayer from receiving the communication. Unless contrary circumstances are known, the Secretary must assume a convenient time is after 8 a.m. and before 9 p.m. local time where the taxpayer is located.
(b) Harassment and abuse prohibited. The Secretary may not engage in conduct whose natural result is to harass, oppress, or abuse anyone while collecting unpaid tax. Examples of violations are: (1) using or threatening violence or other crime to harm anyone’s body, reputation, or property; (2) using obscene or profane language, or language naturally abusive to the listener or reader; (3) repeatedly or continuously causing a telephone to ring or engaging someone in calls intending to annoy, abuse, or harass anyone at the called number; and (4) except under rules similar to section 804 of the Fair Debt Collection Practices Act (15 U.S.C. 1692b), making calls without meaningfully identifying the caller.
(c) Civil action. Civil actions for violations of this section are governed by section 7433.
Without the prior consent of the taxpayer given directly to the Secretary* or the express permission of a court of competent jurisdiction, the Secretary may not communicate with a taxpayer in connection with the collection of any unpaid tax—
at any unusual time or place or a time or place known or which should be known to be inconvenient to the taxpayer;
if the Secretary knows the taxpayer is represented by any person authorized to practice before the Internal Revenue Service with respect to such unpaid tax and has knowledge of, or can readily ascertain, such person’s name and address, unless such person fails to respond within a reasonable period of time to a communication from the Secretary or unless such person consents to direct communication with the taxpayer; or
at the taxpayer’s place of employment if the Secretary knows or has reason to know that the taxpayer’s employer prohibits the taxpayer from receiving such communication.
In the absence of knowledge of circumstances to the contrary, the Secretary shall assume that the convenient time for communicating with a taxpayer is after 8 a.m. and before 9 p.m., local time at the taxpayer’s location.
The Secretary may not engage in any conduct the natural consequence of which is to harass, oppress, or abuse any person in connection with the collection of any unpaid tax. Without limiting the general application of the foregoing, the following conduct is a violation of this subsection:
The use or threat of use of violence or other criminal means to harm the physical person, reputation, or property of any person.
The use of obscene or profane language or language the natural consequence of which is to abuse the hearer or reader.
Causing a telephone to ring or engaging any person in telephone conversation repeatedly or continuously with intent to annoy, abuse, or harass any person at the called number.
Except as provided under rules similar to the rules in section 804 of the Fair Debt Collection Practices Act (15 U.S.C. 1692b), the placement of telephone calls without meaningful disclosure of the caller’s identity.
For civil action for violations of this section, see section 7433.
Source credit: (Added Pub. L. 105–206, title III, § 3466(a), July 22, 1998, 112 Stat. 768.)
- 1998Enacted · Pub. L. 105-206 · 112 Stat. 768
A history note hasn’t been published yet. The record shows enactment by Pub. L. 105-206 on 1998-07-22.
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