"IRS under control of Fair Debt Collection Practices Act"


Subtitle F - Procedure and Administration


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.