What This Letter Means
Letter 3173, Third Party Contacts, is the IRS's list of people and businesses it contacted about your taxes. It shows the date of each contact and who was contacted. The IRS may or may not have gotten information from each contact.
The IRS sends this letter when you, or your representative, ask for the list.
The Rules Behind It
Under IRC 7602(c), the IRS generally can't contact third parties, such as your employer, bank, customers, or neighbors, about determining or collecting your tax unless it first gives you advance notice. That notice must say the IRS intends to make third-party contacts, cover a period of no more than one year, and be given at least 45 days before the contacts begin.
The IRS must record each contact and give you the record on request. Letter 3173 is that record. It covers contacts made since the last list you received.
Some contacts don't appear. The law doesn't apply to contacts you authorized, to cases where notice could jeopardize collection or lead to reprisal against someone, or to pending criminal investigations. When a third party fears reprisal, the IRS can leave that person off the list.
The IRS aims to mail the list to your address on file within 14 calendar days of your request. If your request was incomplete, you may get Letter 6415 instead, telling you the request couldn't be processed.
What to Do
- No response is needed.
- Review the list. It tells you who the IRS has been talking to in your audit or collection case.
- Keep it with your case file. It can matter if the case goes further.
- If something on the list doesn't make sense, contact the IRS employee named at the top of the letter.
If the IRS is calling your customers, your bank, or your employer, you should have someone in your corner.
If the IRS is contacting people about your taxes and you want it handled, call us at (813) 229-7100.