micklai123[at]gmail.com wrote:

- quote -

If 4.10.1.6.15 isn't on IRS' IRM web page, it's either an
erroneous cite or it has been revised. Do you have a
specific question on IRS third-party contacts?

Fred F.

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

Can someone post this irm section and all its subsections?
it's not on the IRS' irm section.

This relates to 3rd party contact.

This section is being referred in 4.11.57.1.....

4=2E11.57.1 (01-15-2005)
References - Third Party Contacts
References for Third Party Contacts:

IRC section 7602(c) - Disclosure of third party contacts

Treas. Regs. =A7 301.7602-2 (26 CFR 301.7602-2) - Third
Party Contacts

Title 31, Part 1: IRS; Privacy Act, Implementation (66 FR
48555) - The IRS has published a notice which exempts an
Internal Revenue Service system of records entitled "Third
Party Contact Reprisal Records-Treasury/IRS 00.334" from
certain provisions of the Privacy Act.

IRM 1.2.2.160 - Delegation Order 259: Third Party Jeopardy and Reprisal
Determinations

IRM 2.4.52 - Third Party Contact System (IDRS Command Codes)

IRM 4.10.1.6.15 - Third Party Contacts

any help would be appreciated...

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >