AttentionReview the contact period and outstanding requests
IRS Letter 3164: Notice of Third-Party Contacts
The IRS plans to contact third parties about your tax liability. Review outstanding information requests and the period stated in the letter.
Editorially reviewed by the Law Offices of Darrin T. Mish, P.A.•Updated October 1, 2026
Notice
Letter 3164
Urgency
Attention
Deadline
Review the contact period and outstanding requests
Your first move
The IRS plans to contact third parties about your tax liability. Review outstanding information requests and the period stated in the letter.
What the IRS is notifying you about
Letter 3164 gives notice that the IRS plans to contact third parties, such as a bank, employer, or another person, about your tax liability. The contact period is specified in the letter and is no longer than one year.
What you can check
Review any unanswered requests in the underlying tax matter. You can ask the IRS contact listed in the letter for a list of third parties contacted, subject to reporting exceptions. IRS guidance says disclosures are limited to information needed to obtain or verify information.
Keep this with the underlying case
Note the tax periods, employee contact details, and stated contact window. Give your representative the actual letter along with earlier correspondence. Do not assume this notice replaces a response deadline on another document.
Want a second set of eyes on this letter?
Free consultation with Darrin T. Mish, a Tampa tax attorney licensed since 1993 and admitted to the U.S. Tax Court. Bring the letter.