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26 U.S.C. § 6304 — Fair tax collection practices
Federal law — U.S. Code and appendices · legal_authorities
**(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 he
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Source location: Title 26, Chapter 64, § 6304; chapter-064-collection.md
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**(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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section1692b&num=0&edition=prelim)), 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.
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Federal law — U.S. Code and appendices · legal_authorities
Any debt collector communicating with any person other than the consumer for the purpose of acquiring location information about the consumer shall—
(1) identify himself, state that he is confirming or correcting location information concerning the consumer, and, only if expressly requested, identify his employer;
(2) not state that such consumer owes any debt;
(3) not communicate with any such person more than once unless requested to do so by such person or unless the debt collector reasonably believes that the earlier response of such person is erroneous or incomplete and that such person now has correct or complete location information;
(4) not communicate by post card;
(5) not use any language or symbol on any envelope or in the contents of any communication effected by the mails or telegram that indicates that the debt collector is in the debt collection business or that the communication relates to the collection of a debt; and
(6) after the debt collector knows the consumer is represented by an attorney with regard to the subject debt and has knowledge of, or can readily ascertain, such attorney’s name and address, not communicate with any person other than that attorney, unless the attorney fails to respond within a reasonable period of time to communication from the debt collector.
Source: Supplied U.S. Code snapshot — release unconfirmed · 15 U.S.C. § 1692b
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Federal law — U.S. Code and appendices · legal_authorities
Page 1635
TITLE 15—COMMERCE AND TRADE
§ 1692b
(4) The term ‘‘creditor’’ means any person
who offers or extends credit creating a debt or
to whom a debt is owed, but such term does
not include any person to the extent that he
receives an assignment or transfer of a debt in
default solely for the purpose of facilitating
collection of such debt for another.
(5) The term ‘‘debt’’ means any obligation or
alleged obligation of a consumer to pay money
arising out of a transaction in which the
money, property, insurance, or services which
are the subject of the transaction are pri-
marily for personal, family, or household pur-
poses, whether or not such obligation has been
reduced to judgment.
(6) The term ‘‘debt collector’’ means any
person who uses any instrumentality of inter-
state commerce or the mails in any business
the principal purpose of which is the collec-
tion of any debts, or who regularly collects or
attempts to collect, directly or indirectly,
debts owed or due or asserted to be owed or
due another. Notwithstanding the exclusion
provided by clause (F) of the last sentence of
this paragraph, the term includes any creditor
who, in the process of collecting his own debts,
uses any name other than his own which
would indicate that a third person is col-
lecting or attempting to collect such debts.
For the purpose of section 1692f(6) of this title,
such term also includes any person who uses
any instrumentality of interstate commerce
or the mails in any business the principal pur-
pose of which is the enforcement of security
interests. The term does not include—
(A) any officer or employee of a creditor
while, in the name of the creditor, collecting
debts for such creditor;
(B) any person while acting as a debt col-
lector for another
Source: Supplied 2024 U.S. Code historical extraction · 15 U.S.C. § 1692b
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Federal law — U.S. Code and appendices · legal_authorities
Page 3553
TITLE 26—INTERNAL REVENUE CODE
§ 6304
‘‘(2) such failure occurs before July 1, 1998.’’
DELAYED DEPOSITS OF AIRPORT TRUST FUND TAX
REVENUES
Pub. L. 105–34, title X, § 1031(g), Aug. 5, 1997, 111 Stat.
933, provided that: ‘‘Notwithstanding section 6302 of the
Internal Revenue Code of 1986—
‘‘(1) in the case of deposits of taxes imposed by sec-
tion 4261 of such Code, the due date for any such de-
posit which would (but for this subsection) be re-
quired to be made after August 14, 1997, and before
October 1, 1997, shall be October 10, 1997,
‘‘(2) in the case of deposits of taxes imposed by sec-
tion 4261 of such Code, the due date for any such de-
posit which would (but for this subsection) be re-
quired to be made after August 14, 1998, and before
October 1, 1998, shall be October 5, 1998, and
‘‘(3) in the case of deposits of taxes imposed by sec-
tions 4081(a)(2)(A)(ii), 4091, and 4271 of such Code, the
due date for any such deposit which would (but for
this subsection) be required to be made after July 31,
1998, and before October 1, 1998, shall be October 5,
1998.’’
DELAY OF ELECTRONIC FUND TRANSFER REQUIREMENT
Pub. L. 104–188, title I, § 1809, Aug. 20, 1996, 110 Stat.
1904, provided that: ‘‘Notwithstanding any other provi-
sion of law, the increase in the applicable required per-
centages for fiscal year 1997 in clauses (i)(IV) and
(ii)(IV) of section 6302(h)(2)(C) of the Internal Revenue
Code of 1986 shall not take effect before July 1, 1997.’’
DEPOSITARY SCHEDULES
Pub. L. 98–76, title II, § 226, Aug. 12, 1983, 97 Stat. 426,
as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat.
2095, provided that: ‘‘Effective on and after January 1,
1984, the times for making payments prescribed under
section 6302 of the Internal Revenue Code of
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6304
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