
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6304]

 
                     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 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, or property of any person.
        (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.

(Added Pub. L. 105-206, title III, Sec. 3466(a), July 22, 1998, 112 
Stat. 768.)


                            Prior Provisions

    A prior section 6304, act Aug. 16, 1954, ch. 736, 68A Stat. 776, 
related to a cross reference to sections 4504 and 4601 for collection 
under the Tariff Act of 1930, prior to repeal by Pub. L. 94-455, title 
XIX, Sec. 1906(a)(18), (d)(1), Oct. 4, 1976, 90 Stat. 1825, 1835, 
effective on first day of first month which begins more than 90 days 
after Oct. 4, 1976.


                             Effective Date

    Pub. L. 105-206, title III, Sec. 3466(c), July 22, 1998, 112 Stat. 
769, provided that: ``The amendments made by this section [enacting this 
section] shall take effect on the date of the enactment of this Act 
[July 22, 1998].''

                  Section Referred to in Other Sections

    This section is referred to in section 7803 of this title.
