26 U.S.C. § 6304
Fair tax collection practices
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
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- Citation
- 26 U.S.C. § 6304, Fair tax collection practices, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464105
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Full text
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—
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:
For civil action for violations of this section, see section 7433.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Internal Revenue Service Restructuring and Reform Act of 1998