title 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 64 - COLLECTION
Subchapter A - General Provisions
Sec. 6304. Fair tax collection practices
(a) Communication with the alleged taxpayer
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 -
(1) at any unusual time or place or a time or place known or
which should be known to be inconvenient to the taxpayer;
(2) 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
(3) 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.
(b) Prohibition of harassment and abuse
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:
(1) The use or threat of use of violence or other criminal
means to harm the physical person, reputation, o r property of any
(2) The use of obscene or profane language or language the
natural consequence of which is to abuse the hearer or reader.
(3) 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.
(4) 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.
(c) Civil action for violations of section
For civil action for violations of this section, see section 7433.